§ Mr. ByersTo ask the Chancellor of the Exchequer what plans he has to(a) cease and (b) reduce the tax relief available for certain vocational education courses. [24146]
§ Mr. Jack[holding answer 1 April 1996]: The Finance Bill being considered by Parliament extends vocational training relief so that tax relief may be given on fees paid for a course which is full time, lasts more than four weeks but less than a year and is aimed at learning or practising knowledge or skills for gainful employment. This tax relief is available to trainees aged 30 or over. We have no plans to change other forms of tax relief for vocational education courses.