EIM01655 - Employment income: New Deal: options
3 and 4: work on the Environment Task Force or in the voluntary
sector
New Deal participants who work for a provider through the
Environment Task Force (ETF) option or the voluntary sector (VS)
option, may receive either a wage or a training allowance:
- if they receive a wage the tax treatment
follows that for New Deal option 1 - work in a subsidised job with
an employer (see
EIM01653). For years up to and including
1999/2000 there was no NICs liability on wages paid under options 3
and 4 but from 2000/01 NICs are charged on wages paid these
options
- if they receive a training allowance there
are no tax or NICs (see
EIM01654).
