 |
 |
|
|
From 1/9/2000 onwards this relief has been withdrawn
Relief is available for training that counts towards a National or Scottish Vocational Training (an NVQ) if the client is aged 16, 17 or 18 and not in full time education. Relief is also available to those aged 19 or over provided that:
They are UK resident; and
They are not receiving, or entitled to receive, financial assistance (loan or grant) for a course under a Government scheme; and
The training is not wholly or mainly for recreational or leisure purposes.
In addition, since 6 May 1996 those aged 30 or over may claim relief for any full time course lasting between four weeks and one year.
For 1999-2000: enter the net amount if basic rate relief has been given at source (most cases). If no relief has been given at source, untick the box, below, and enter the amount paid. Relief is restricted to the basic rate in 1999-2000. A tick box entitled "Tick if Basic Rate has been given at source" appears for 1999-2000 only. It should be ticked in nearly all cases. No entry will appear on the tax return if relief has been given at source (ticked)
For 1998-99 and earlier years: Enter the net amount paid. The gross amount is used to expand the basic rate band which means that relief is given at the higher rate, if applicable and that there is no claw back of tax relief for clients with a 20% or no tax liability.
No entry will be required from 6/4/99 onwards as relief is restricted to basic rate tax. From 6/4/99 onwards a new type of relief is introduced called the Individual Learning Account which is not shown on the tax return.
