Employment income: work-related training: provision by third parties
Section 250 ITEPA 2003
The exemption in Section 250 ITEPA 2003 (see EIM01210) applies to training provided by a third party as well as to training provided by the employee’s employer. For example a washing machine manufacturer might provide training to the employees of its principal retail outlets. Section 250 ensures that thereis no benefit chargeable on the employees.