Income Tax (Earnings and Pensions) Act 2003 section 251

Meaning of "work-related training"

Section 251 defines what counts as "work-related training" for the purposes of the tax exemption, covering both the objectives of the training and the employment to which the training must be relevant.

• Work-related training includes any course or activity designed to impart, improve or reinforce knowledge, skills or personal qualities useful to the employee's current or related employment.
• Training also qualifies if it prepares the employee to perform their duties or to participate in charitable or voluntary activities associated with their employment.
• A "related employment" means another role with the same employer, or a connected employer, which the employee is due to hold, has a serious opportunity of holding, or can realistically expect to hold in due course.
• The definition is broad, encompassing not only formal training courses but also other activities designed to develop relevant competencies.