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HMRC internal manual

Employment Income Manual

Employment income: further education and training costs: Individual Learning Accounts/Individual Training Accounts: background

The Individual Learning Account (ILA) scheme was introduced by the Learning and Skills Act 2000.  

In England and Northern Ireland, the scheme was suspended on 7 December 2001.

In Wales, the scheme was closed in 2011.

In Scotland, Individual Learning Account (Scotland) Amendment Regulations 2017, SI 2017 No 288 Regulations renamed Individual Learning Accounts (ILAs) as Individual Training Accounts (ITAs) and came into force on 15 October 2017.

From 15 October 2017, there are therefore no ILA provisions in the United Kingdom, but Scotland retains the scheme under the new name of Individual Training Accounts.