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.

Educational establishments

The concept of ‘educational establishment’ is defined differently for the various parts of the UK:

England and Wales

Local education authorities;

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