§ Mr. Gareth WardellTo ask the Chancellor of the Exchequer when he will issue a practice note to confirm that re-employment counselling and training is not taxable under any part of the schedule E tax legislation.
§ Mr. DorrellThe tax position of re-employment counselling and similar training arranged by employers for their employees depends on the precise circumstances in which it is given. It is not the case that it is invariably exempt from tax. A charge might arise under the legislation dealing with the taxation of redundancy arrangements, subject to the £30,000 exemption which the legislation provides for a redundancy package as a whole.