HC Deb 12 May 1998 vol 312 cc79-80W
Mr. Chope

To ask the Chancellor of the Exchequer if flying instructors registered with the Inland Revenue as training providers under the NVQ scheme will be able to continue to provide to existing clients training at a cost reduced by the standard rate of income tax beyond 30 June; and if he will make a statement. [41351]

Dawn Primarolo

[holding answer 11 May 1998]Vocational training relief, the tax relief for certain training expenses, is available on payments for training which can count towards a National Vocational Qualification (NVQ) or a Scottish Vocational Qualification (SVQ). Notice has been given by the Qualifications Authorities that the Piloting Transport Aircraft and Piloting Rotary Wing Transport Aircraft qualifications will cease to be accredited as NVQs or SVQs from 30 June 1998. Trainees who have registered with an Awarding Body for these qualifications before 30 June 1998 will be able to complete their training towards the NVQ or SVQ during the three years after 30 June (four years in Scotland). These trainees will be able to continue to obtain vocational training relief on the cost of training which takes place after 30 June 1998. The Inland Revenue is writing to all training providers who operate vocational training relief to explain the arrangements for giving tax relief on flight training after 30 June 1998.