In calculating taxable business profits, expenditure on training to update existing skills would be a deductible business expense when the expenditure is incurred wholly and exclusively for the purposes of the business and is not capital in nature. The treatment of these training expenses is the same irrespective of whether the taxpayer pays income tax or corporation tax.<\/p>
<\/p>
Any changes to tax policy are a matter for future Budgets and it would not be appropriate to comment on tax measures at this stage of the policy development cycle.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2023-11-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-11-21T13:55:00.587Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-11-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Training: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government what plans they have to regularise the treatment of training expenses against profits subject to Schedule D income tax and profits subject to corporation tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4304", "label" : {"_value" : "Biography information for Lord Allen of Kensington"} } , "tablingMemberPrinted" : [{"_value" : "Lord Allen of Kensington"} ], "uin" : "HL3"} , {"_about" : "http://data.parliament.uk/resources/1461014", "AnsweringBody" : [{"_value" : "Department for Education"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1461014/answer", "answerText" : {"_value" : "
The department\u2019s reforms have created an employer-led apprenticeship system. Employers across England are now empowered to design the apprenticeship standards which meet their skills needs and to choose the apprenticeship training they need from a range of high-quality providers.<\/p>
In doing so, both employers who pay the apprenticeship levy and those who do not can directly access government funding for apprenticeships. As such, local employers are in control of an apprenticeship system which enables them to address local skills needs. As a result, the department currently has no plans to devolve any funding or responsibility for apprenticeships to mayors or other local partners.<\/p>
The department has worked closely with employers and mayoral combined authorities to help them better address local skills needs through apprenticeships. We have improved the apprenticeship levy transfer system, so it is easier for large employers to transfer their unused funds to smaller employers, building on the work of the West Midlands combined authority.<\/p>
In September 2021, the department introduced a new online service to enable large employers to pledge funds available for transfer, allowing a much wider range of businesses to browse and apply for available funds. Employers using the service can choose to pledge funds for a specific geographic area. To date, employers including Amazon UK, DPD, and HomeServe have pledged to transfer almost £9 million.<\/p>
The government is increasing overall apprenticeship funding to £2.7 billion by the 2024/25 financial year. This funding will support apprenticeships in employers of all sizes, including small employers who do not pay the apprenticeship levy and for whom the government will continue to pay 95% of training costs.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4703", "label" : {"_value" : "Biography information for Baroness Barran"} } , "answeringMemberPrinted" : {"_value" : "Baroness Barran"} , "dateOfAnswer" : {"_value" : "2022-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-05-24T16:07:07.13Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "60"} , "answeringDeptShortName" : {"_value" : "Education"} , "answeringDeptSortName" : {"_value" : "Education"} , "date" : {"_value" : "2022-05-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Apprentices"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have, if any, to devolve funding and responsibility for apprenticeships for 16\u201319-year-olds to Metro Mayors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4304", "label" : {"_value" : "Biography information for Lord Allen of Kensington"} } , "tablingMemberPrinted" : [{"_value" : "Lord Allen of Kensington"} ], "uin" : "HL3"} , {"_about" : "http://data.parliament.uk/resources/1313611", "AnsweringBody" : [{"_value" : "Foreign, Commonwealth and Development Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1313611/answer", "answerText" : {"_value" : "
The Government condemns violence against civilians of all religions in Nigeria. In the North East, terrorist groups including Boko Haram and Islamic State West Africa, have abducted and killed individuals from Christian and Muslim communities. These groups target all those who do not subscribe to their extremist views. We are deeply concerned for the welfare of those still held in captivity by these groups. The UK Government is providing a comprehensive package of humanitarian and stabilisation assistance to support communities affected by the conflict. We are also concerned by recent criminal attacks on schools in Northern Nigeria, which have targeted students of all religions. We continue to raise these cases with the Nigerian Government.<\/p>
Intercommunal violence also has a devastating impact on affected communities. The underlying drivers of violence are complex, and frequently relate to competition over resources and increasing criminality. The Minister for Africa visited Nigeria in April and discussed increasing insecurity across the country with the President\u2019s Chief of Staff, Foreign Minister and community leaders. We continue to encourage the Nigerian Government to take urgent action to implement long-term solutions that address the root causes of violence.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4210", "label" : {"_value" : "Biography information for Lord Ahmad of Wimbledon"} } , "answeringMemberPrinted" : {"_value" : "Lord Ahmad of Wimbledon"} , "dateOfAnswer" : {"_value" : "2021-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-24T11:07:03.34Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "208"} , "answeringDeptShortName" : {"_value" : "Foreign, Commonwealth and Development Office"} , "answeringDeptSortName" : {"_value" : "Foreign, Commonwealth and Development Office"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Nigeria: Christianity"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of reports of the murder and abduction of Christians in Nigeria; and what discussions they have had with the government of Nigeria about these reports.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/738", "label" : {"_value" : "Biography information for Lord Alton of Liverpool"} } , "tablingMemberPrinted" : [{"_value" : "Lord Alton of Liverpool"} ], "uin" : "HL3"} , {"_about" : "http://data.parliament.uk/resources/1168545", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1168545/answer", "answerText" : {"_value" : "
The UK was seriously concerned by the escalation in violence between protesters and the authorities at Hong Kong\u2019s Polytechnic University. At the time, we made clear it was vital that those who were injured were able to receive appropriate medical treatment, and that safe passage was provided to those who wished to leave the area. We take the allegations set out by Dr Mann relating to the arrest of medical personnel at Hong Kong Polytechnic University extremely seriously. We expect the Hong Kong authorities to abide by international humanitarian laws and practices. We have called consistently for a robust, independent inquiry into recent events.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4210", "label" : {"_value" : "Biography information for Lord Ahmad of Wimbledon"} } , "answeringMemberPrinted" : {"_value" : "Lord Ahmad of Wimbledon"} , "dateOfAnswer" : {"_value" : "2020-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-01-07T15:45:41.97Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2019-12-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Hong Kong: Health Professions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of the description of the arrests of medical personnel during a confrontation at Hong Kong\u2019s Polytechnic University on 17 November, by Dr Darren Mann, and his call for an international inquiry into breaches of international humanitarian norms and human rights law.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/738", "label" : {"_value" : "Biography information for Lord Alton of Liverpool"} } , "tablingMemberPrinted" : [{"_value" : "Lord Alton of Liverpool"} ], "uin" : "HL3"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 4, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }