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A statutory exemption¹ in connection with an employer's payment or reimbursement of expenditure on the provision of 'work-related training' (as defined below) applies.

Subject to the exceptions described below, no charge to tax or NIC on employment income arises on the direct provision for an employee of work-related training or any related incidental benefit. The exemption also applies to the payment of the costs of work-related training (or of any incidental benefit); or where the employee is reimbursed such costs². It does not matter who is providing the training or meeting the costs.

Relief is similarly available in respect of any incidental costs incurred as a result of the employee's undertaking the training, any expenses in connection with an assessment (whether by examination or otherwise) of what the employee has gained from the training, and the costs of obtaining for the employee any consequent qualification, registration or award³.