Income Tax (Earnings and Pensions) Act 2003 section 254

Exception where unrelated assets are provided

Section 254 limits the work-related training exemption by excluding benefits that involve assets not directly connected to the training itself.

• The general exemption for work-related training does not apply where the benefit provided (or reimbursed) is, or involves the use of, an asset that is not a training-related asset.
• A training-related asset includes any asset provided solely for use during the training, or for use during training and in performing the employee's job duties.
• Training materials given during the course, and items made by the employee during training or incorporated into something they made, also count as training-related assets.
• Training materials are broadly defined and include stationery, books, written materials, audio or video tapes, compact discs, and floppy disks, with the list being illustrative rather than exhaustive to accommodate future developments.