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Written Question
Training: Tax Allowances
Thursday 8th January 2015

Asked by: John Denham (Labour - Southampton, Itchen)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what definition of training his Department uses for the purposes of allowing tax relief on employer spending on training.

Answered by David Gauke

In calculating taxable business profits, employers can deduct revenue expenditure on any kind of employee training providing the expenditure is incurred wholly and exclusively for the purpose of the business.

More detail on tax deductions for expenditure on staff training and development is available in HMRC’s Business Income Manual

(http://www.hmrc.gov.uk/manuals/bimmanual/BIM47080.htm


Written Question
Training: Tax Allowances
Monday 5th January 2015

Asked by: John Denham (Labour - Southampton, Itchen)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many employers received tax relief on expenditure on training in the most recent year for which figures are available.

Answered by David Gauke

The information requested could only be provided at disproportionate cost.


Written Question
Training: Tax Allowances
Monday 5th January 2015

Asked by: John Denham (Labour - Southampton, Itchen)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much tax relief was claimed by employers on expenditure on training in the most recent year for which figures are available.

Answered by David Gauke

The information requested could only be provided at disproportionate cost.


Written Question
Students: Tax Allowances
Monday 5th January 2015

Asked by: John Denham (Labour - Southampton, Itchen)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many employers were granted tax relief on expenditure on training to degree level in the most recent year for which figures are available; and what the total value was of that tax relief.

Answered by David Gauke

The information requested could only be provided at disproportionate cost.