Section 250 ITEPA 2003

The exemption in Section 250 ITEPA 2003 removes any possible tax charge where an employer, or a third party, incurs expenditure on work-related training for employees. It does not matter whether the employer directly incurs the expenditure or reimburses the employee's expenditure. The exemption covers sums that would otherwise be taxable as earnings, as benefits, or under the vouchers rules. The exemption from tax applies equally to office holders.

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