Can driving lessons class as training?

System
System Posts: 100,534 🤖 Admin 🤖
edited 12:08PM in AAT member discussion

One of my clients has employed a young man for a few years now and desperately wants him to get his driver's licence so that he can drive the van. If my client pays for driving lessons do you think it could be classed as training costs, or would it have to be a benefit in kind for the employee? The man is unlikely to own a car of his own in the foreseeable (sp?!) future, which makes me think that it just might pass the 'wholly and exclusively' test, although I can't see HMRC agreeing! Also, if the employer decides to only pay for half of the cost would that make a difference?

Alternativly does anyone know much about incentive schemes? Could the employer say to the employee that he will receive a bonus of £xx if he passes his test? Would that also need to be declared as a benefit in kind?

Any thoughts greatly appreciated

Thanks
jodie

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:Can driving lessons class as training?

    We put through all driver training as training costs, but it is mainly HGV (even though this could be used elsewhere if they left anyway!) and its always been ok with the accountants, I would of thought yours would be classed as a training also, as the end result is for the business! but I would check with HMRC! :D
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:Can driving lessons class as training?

    Thanks, that's very useful to know!

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