BIM47120 Specific deductions: staffing costs: employees seconded to educational bodies

ICTA88/S86 provides that where an employee of a company, or of a person carrying on a trade, is seconded to a charity, the employer will continue to receive relief for the employee's remuneration etc (see BIM47115).

Section 86 (3) extends this relief to cover the position where the employee is seconded to any of the following educational bodies:

• In England and Wales, any local education authority and any educational institution maintained by that authority.
• In Scotland, any local education authority, any educational institution maintained by such an authority, and any college of education or central institution within the meaning of the Education (Scotland) Act 1980.
• In Northern Ireland, any education or library board, college of education, controlled school within the meaning of the Education and Library (Northern Ireland) Order 1986, or any institution of further education which is under the management of a board by virtue of Article 28 of that Order.
• Any other educational body approved for the purpose by the Secretary of State.