213-950 Employees seconded to charities and educational establishments
If an employer makes available to a charity, on a temporary basis, the services of an employee, any expenditure by the employer (e.g. on the employee’s salary) attributable to that person’s employment is expressly deductible against profits (ITTOIA 2005, s. 70(2)).
The same relief is available to employers who second employees on a temporary basis to certain approved educational bodies, whether or not those bodies are charities.
The concept of ‘educational establishment’ is defined differently for the various parts of the UK: