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 (CTA 2009, s. 70).

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 educational establishments that can qualify for these purposes are defined differently for the various parts of the UK (CTA 2009, s. 71).

England and Wales

Local education authorities;

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