Exemptions are given for counselling and other outplacement services under ITEPA 2003, s. 310 and for retraining courses under ITEPA 2003, s. 311. The detailed conditions are different.

Counselling and other outplacement services

If certain conditions are met, no liability to income tax arises in respect of:

(1)the provision of services to a person in connection with the cessation of the person's employment; or

(2)the payment or reimbursement of:

(a)fees for such provision; or

(b)travelling expenses incurred in connection with such provision (ITEPA 2003, s. 310(1)).

Four conditions must be met for relief to be due, with an additional fifth condition in the case of travelling expenses.

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