Section 255 — Income Tax (Earnings and Pensions) Act 2003: Exemption for contributions to individual learning account training

Exemption for contributions to individual learning account training 255 1 No liability to income tax in respect of income from a current or former employment arises by virtue of—

a the provision to a person within subsection (2) (“ the employee ”) of individual learning account training that is given by a person who is not the employee’s employer or former employer, b any payment to the person giving the training in respect of the cost of that provision, c the provision to the employee of any benefit incidental to such training, or d the payment or reimbursement of any costs in respect of such training of a kind specified in subsection (3).

2 A person is within this subsection if the person either—

a holds an account that qualifies under section 104 of the Learning and Skills Act 2000 (c. 21), or b is a party to arrangements that qualify under section 105 or 106 of that Act or section 2 of the Education and Training (Scotland) Act 2000 (asp. 8).

3 The costs are—

a costs which are incidental to the employee undertaking the training, b expenses incurred in connection with an examination or other assessment of what the employee has gained from the training, and c the cost of obtaining any qualification, registration or award to which the employee becomes or may become entitled as a result of the training or such an examination or other assessment.