EIM01260 - Employment income: work-related training: travel and subsistence costs

Section 252 ITEPA 2003

The exemption of the benefit of work-related training in Section 250 ITEPA 2003 (see EIM01210) also extends to the employer's payment or reimbursement of an employee's travel and subsistence costs. The cost will be exempt if it would have been deductible under Section 337 if the employee had undertaken the training in the performance of the duties of his/her office or employment, and had incurred those expenses out of his/her emoluments from that office or employment.

For 2002/03 onwards, mileage allowance payments to an employee attending a training event should be dealt with under the approved mileage allowance payments scheme (see EIM31250 onwards).