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Paramedic Training Costs

Can training costs be a tax deductible expense?

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Trainee paramedics have £300 per month deducted from net pay for 30 months (£9,000). University course. Because this is the initial training, not updating knowledge & skills, it would appear to me that HMRC will probably not allow  a claim for the expenses against tax. However as it is a mandatory and essential part of training would Commrs v Banerjee apply? Has any one out there had experiance of this, and has anyone been successful?

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Sparkly Orange
By Sparkly
24th Feb 2021 15:15
Thanks (1)
By CJaneH
25th Feb 2021 12:02

Thanks Sparkly. I had found Banerjee case, but not the list of courses already recognised. Paramedic training not on list but apparently several staff members of West Midlands Ambulance Service have already successfully claimed.

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By Tax Dragon
25th Feb 2021 12:22

You're outwith the employment related training rules, but it must help (the claim under s336, per Banarjee) that the employer is organising the training, paying for the training and then recharging the employee. Makes it sound pretty much like
(a) the employee is obliged to incur and pay the cost as holder of the employment, and
(b) the cost is incurred... in the performance of the duties of the employment
to me.

You've read HMRC's take in EIM32535, I assume.

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