SE32415 - Other expenses: assistant's wages - when a deduction may be given

As a general rule no deduction can be given under Section 198(1) ICTA 1988 for the payment of wages to an assistant, see SE32410. There are a number of exceptions to this rule.

A deduction can be given in the following circumstances.

• Where the employee is paid solely by results so that, in taking on assistance, the employee can maximise his or her earnings from the employment. Examples include examiners who pay others to carry out arithmetical checks of marks, see SE62910.
• Where it is actually part of the duties of the employment to engage and remunerate assistants to do some of the work. Examples include