Cost of passing driving test?


F

Fred

Can employee, in this case my son, be allowed to have the cost of
driving lessons and tests paid for by the company? There is some
potential benefit to the company if he can drive.
 
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A

Alan Ferris

Can employee, in this case my son, be allowed to have the cost of
driving lessons and tests paid for by the company? There is some
potential benefit to the company if he can drive.
Just as there are personal benefits. Do you pay for all your
employees or only your son?

--
Alan "Ferrit" Ferris

()'.'.'()
( (T) )
( ) . ( )
(")_(")
 
N

neverwas

Alan Ferris said:
Just as there are personal benefits. Do you pay for all your
employees or only your son?

--
Alan "Ferrit" Ferris

()'.'.'()
( (T) )
( ) . ( )
(")_(")

The post-96 regime for work-related training in (now) Section 250 ITEPA
is mind-bogglingly generous for employer provided training. I don't see
why driving lessons for your son would not qualify*; and I am not aware
of any test to require the same or similar training for all employees.
There are some exclsuosn but they are separate: mainly against pure
receration, inducements and rewards. But why not phone whichever HMRC
office deals with the company's PAYE and ask them?

*whether it should qualify is a separate question but the regime was
introduced at a time when one dare not question whether all and any
training was a "good thing". There was a lot of pressure to give tax
relief for ballroom taxing........
 
A

Alan Ferris

The post-96 regime for work-related training in (now) Section 250 ITEPA
is mind-bogglingly generous for employer provided training. I don't see
why driving lessons for your son would not qualify*; and I am not aware
of any test to require the same or similar training for all employees.
There are some exclsuosn but they are separate: mainly against pure
receration, inducements and rewards. But why not phone whichever HMRC
office deals with the company's PAYE and ask them?

*whether it should qualify is a separate question but the regime was
introduced at a time when one dare not question whether all and any
training was a "good thing". There was a lot of pressure to give tax
relief for ballroom taxing........
The other employees does count. If similar training is not offered to
other employees doing the same job then the training is not arising
from the work, else the others would be receiving the same training.

It would then be argued that the training has only arisen because he
is his son and not an employee.

--
Alan "Ferrit" Ferris

()'.'.'()
( (T) )
( ) . ( )
(")_(")
 
F

Fred

The other employees does count.  If similar training is not offered to
other employees doing the same job then the training is not arising
from the work, else the others would be receiving the same training.

It would then be argued that the training has only arisen because he
is his son and not an employee.
There are just the two of us and I've passed my test! I did wonder if
it would count as a form of training. But also a little worried it
might be seen as a taxable perk.

Many thanks for everyone's input.
 
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A

Alan Ferris

There are just the two of us and I've passed my test! I did wonder if
it would count as a form of training. But also a little worried it
might be seen as a taxable perk.

Many thanks for everyone's input.
If it truly arises from his employment, then no worries. As long as
you can justify it as being for the business and not personal.


--
Alan "Ferrit" Ferris

()'.'.'()
( (T) )
( ) . ( )
(")_(")
 

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