10. Staff Support

See also:

10.1 Staff training and conferences

(a) Work-related training

Departments may bear the cost of work-related training where it is necessary for the better performance of duties or is in support of development of individuals within roles, whether academic, technical or professional. Training costs may include, in whole or in part, course and examination fees, books, etc.

In order to be exempt from any tax liability, it must be clear that any training for staff paid for by the University is required to support or develop the skills of an individual in undertaking their work for the University. For other types of training, see below.

Any travel expenses associated with attending training should be treated in accordance with the rules on business travel, as detailed in section 7. The costs of attending a residential course outside the University may also be claimed, subject to departmental approval, in accordance with the rules on subsistence in section 8.

Departments or Divisions must define their own staff training policies and determine what framework for support is provided.

(b) Other training

Where training is provided or paid for by the University that is not linked to the support or development of skills to do the job, e.g. if a department pays for its Finance Officer to attend an archaeology course, then a taxable benefit will arise (see Appendix 4). This will also be the case if an individual enrols on a University course not related to their work but obtains a discount on the course fee through being a member of the University.

The only exception to this is where the University pays for an individual who is about to leave, or who has already left, University employment where the course is intended to provide skills that might help the individual find further employment.

(c) Scholarships and staff

Where a scholarship or payment is made by the University to staff to cover costs associated with further academic qualification or training then the rules for scholarships and bursaries in section 6.1 apply.

(d) Conferences, lectures and seminars

Individuals may need to attend conferences, lectures and seminars in the course of their work for the University. These may be one-off events, as opposed to continuous training courses. Nevertheless, the rules are exactly the same as those for staff training detailed above in sections (a) to (c).

Where it is necessary to pay a membership fee in order to attend a conference then if this is a one-off fee that applies only for the duration of the conference then the payment should be considered under sections (a) to (c) above as an associated conference cost; if, however, the fee relates to a continuing membership then it should be considered separately under the rules for subscriptions in section 10.2.