§ Mr. HealeyTo ask the Chancellor of the Exchequer if a training allowance paid to a trainee, who is not receiving an unemployment-related benefit whilst on a European Social Fund course of training, is subject to(a) income tax and (b) national insurance contributions. [85749]
§ Dawn PrimaroloWhere a training allowance funded by the European Social Fund is paid to a trainee who is not an employee the allowance will not normally be chargeable to income tax or National Insurance contributions.