Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the widening access training scheme in the NHS applies to staff who work in health professions transferred to work in local authorities.

Employers may offer a range of training opportunities to their employees. Whether a payment to an employee ‘in training’ qualifies for an Income Tax and National Insurance exemption will depend on the facts of each case. HM Revenue and Customs’ Statement of Practice 4 1986 sets out the circumstances when a payment by an employer to an employee can be exempted from a charge to tax. These rules apply equally to all employers - they are not specific to the NHS.