I am about to employ an experienced Tax Assistant who is part-way through her ATT exams. We agreed a salary of (say) £25,000 on the grounds that she would self-fund her training and I would pay for her membership and exams. Before starting she has asked for me to pay for an ATT training course (say) £1,200 incl VAT and she will take a salary sacrifice by the equivalent amount over four months. The training will be adding to her existing knowledge. I am VAT registered and will be recovering the VAT element.
Can I reduce her pay by £250 per month for the first four months as a salary sacrifice to recover the net cost