Income Tax (Trading and Other Income) Act 2005 section 776A

Payments under Jobs Growth Wales Plus

Section 776A exempts from income tax training allowance payments made to participants in the Jobs Growth Wales Plus scheme.

  • Training allowances paid under the Jobs Growth Wales Plus scheme are completely exempt from income tax
  • The exemption applies only to payments made to individuals who are participants in the scheme
  • The payment must specifically be a training allowance under the scheme to qualify for the exemption
  • Jobs Growth Wales Plus is the scheme established under section 14 of the Education Act 2002

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