Measure

Self-funded work-related training

The measure

The Chancellor announced that the government will not be taking forward proposals to introduce tax relief on self-funded work-related training. 

Responses to a consultation over the summer found that introducing such relief would be unlikely to incentivise training, so the government is instead:

    • Maintaining the existing work-related training tax reliefs available for both employees and self-employed workers
    • Launching a National Retraining Scheme (a government funded upskilling or retraining initiative) to more directly support those looking to develop their skills

Who will be affected?

Any individual considering self-funding their own work-related training.


When will the measure come into effect?

This measure will not be implemented.

Our view

The measure as originally proposed would have been unlikely to make significant change to the approach taken by individuals to work-related training. The alternative of a National Retraining Scheme would appear to offer more direct support on this matter where required, while existing arrangements in place for both employees and self-employed workers will continue to offer tax relief.

Contact

Mark Groom

Mark Groom

Partner

Global Employer Services Policy Lead