SE32541 - Other expenses: education and training - Extra- Statutory Concession A64 - expenses that can be deducted

Where the conditions in SE32540 are met the following payments made before 1 September 2000 can be deducted.

• The course fees and the cost of any essential books.
• The full cost of travelling to the course where the employee travels daily.
• The additional cost of staying away from home where the employee has to stay away from home to attend the course. The cost will only be additional if the employee has continuing financial commitments at his or her home address, for example the cost of maintaining or renting their home.
• The cost of any return journey home at weekend where the employee has to stay away from home during the week.
• The full cost of 2 return journeys home during each term where the employee has to stay away from home and it is impractical to return home at weekend.