½Û×ÓÊÓƵ

The provisions¹ described in this article introduced a new training relief for employees in the form of Individual Learning Accounts (ILAs), which was intended to be available for 2000/01 and subsequent years. However, after allegations of potential fraud, the original ILA programme in England closed in November 2001, to be followed by the closure of the programmes in Scotland, Northern Ireland and Wales in December 2001. However in 2004, the Scottish Executive launched ILA Scotland, to replace the original ILAs. This provides grants of up to £200 per year for a variety of courses. This form of ILA in Scotland continues to be available².

The relief that the tax provisions continue to provide for exempts, from tax and NICs, contributions by employers to education or training undertaken by their employees, or former employees, who are individual learning account (ILA) holders, provided that the education or training qualifies for a grant or discount from what was the Department for Education and Skills (or made under similar arrangements in Scotland and Northern Ireland) and