Training (Hansard, 30 April 1993)

HC Deb 30 April 1993 vol 223 c567W 567W

§ Ms Short
To ask the Chancellor of the Exchequer if the allowances paid to participants on(a) non-employed status training for work and youth training, (b) employed status training for work and youth training, (c) learning for work and (d) the community action programme are subject to taxation and/or national insurance contribution; and if he will make a statement.

§ Mr. Dorrell
The treatment for tax and national insurance contribution (NICs) purposes of allowances paid to participants on the programmes mentioned is as follows:

Chargeable to:

Programme Tax? NICs?

Youth Training—not employed No No

Youth Training—employed Yes Yes

Training for Work—not employed ¹— No

Training for Work—employed ¹— Yes

Learning for Work ¹— No

Community Action Programme ¹— No

¹ Currently under consideration.

	Chargeable to:
Programme	Tax?	NICs?
Youth Training—not employed	No	No
Youth Training—employed	Yes	Yes
Training for Work—not employed	¹—	No
Training for Work—employed	¹—	Yes
Learning for Work	¹—	No
Community Action Programme	¹—	No
¹ Currently under consideration.