§ Mr. HealeyTo ask the Secretary of State for Education and Employment if a young person on non-employed status training is liable for(a) income tax and (b) national insurance contributions. [78726]
§ Mr. Andrew SmithYoung people who are participating in employment and training programmes funded by the Department for Education and Employment, on a non-employed basis, are not liable for income tax on any training allowance. They are, however, able to attract a credited National Insurance Contribution through their benefit claim.