HC Deb 09 March 1993 vol 220 cc506-7W
Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer if he will make a statement detailing the current arrangements which operate in terms of tax rebates when individuals contribute towards training costs to enable them to improve their skills and qualifications; and if he will make it his policy to introduce measures to allow such costs in the future to be fully allowable for tax assessment purposes.

Mr. Dorrell

Individuals training towards national vocational qualifications or Scottish vocational qualifications at levels one to four are entitled to tax relief on the cost of their training. Tax relief is also available for costs incurred by employees on full-time, job-related training courses lasting at least four weeks during which the employer gives paid time off. Self-employed people will generally be able to claim a deduction as a business expense for costs on refreshing business skills or knowledge. I have noted my hon. Friend's suggestion for wider tax reliefs for training.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer whether he has any plans to meet representatives of the Engineering Employers Federation, the Confederation of British Industry of the Manufacturing and Construction Industries Alliance to discuss ways in which his policies can more effectively encourage individuals to improve their qualifications or skills.

Mr. Portillo

My right hon. Friend the Chancellor of the Exchequer meets regularly the director general of the Confederation of British Industry to discuss a variety of matters. He also meets representatives from the Engineering Employers Federation from time to time, but has no plans to do so in the immediate future, nor to meet representatives from the Manufacturing and Construction Industries Alliance.