Refunds of course or exam fees to an employee which have been paid by the employee, or direct payments of course or exam fees by the employer, will not be treated as giving rise to a taxable benefit where the course undertaken is relevant to the business of the employer.
A course is regarded as relevant to the business of the employer where it leads to the acquisition of knowledge or skills which are –
necessary for the duties of the employment, or
directly related to increasing the effectiveness of the performance of the director’s or employee’s present or prospective duties in the office or employment.
