Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending national insurance refunds for national insurance contributions paid while studying to all NHS staff trained under the Widening Access Training Scheme.
Income tax and National Insurance Contribution (NICs) are due on payments to NHS employees participating in NHS Widening Access Training Scheme courses. This is because these are payments of salary and are not scholarship income.
HM Revenue and Customs have published updated guidance clarifying this tax position for NHS Trusts and employees whose courses started on or after 1 September 2019.