Originally Posted by
tubby linton
It is not fair. Training costs can be recliamed by the employer!
"If an employee needs training as a necessity to carry out their job (so that the training is 'wholly, exclusively and necessarily incurred') then tax relief will be given. The key word here is 'necessarily' as unless the training is necessary, its cost is not deductible."
Training costs cannot be reclaimed (unless this is a specific government initiative for poor regions development etc). Training costs are the same costs like fuel, landing fees or salaries. Majority of airline costs form the non-taxable base. I am not sure what tax relief has to do with bonding? Airline is not askig you to PAY the training, they just bond you to make sure they will not loose money if you suddenly decide to leave.