To ask the Chancellor of the Exchequer whether expenditure by a proprietor of a business on attending a training course (a) to obtain new knowledge or skills or (b) to upgrade existing knowledge is tax deductible.

Where a business proprietor incurs expenditure on training to extend or improve his or her professional knowledge or skills, capital expenditure and tax relief will not normally be available for the expenditure when calculating the profits of the business for tax purposes. But money spent to update his or her professional skills or knowledge would generally be of a revenue nature and therefore allowable. It will be a question of fact in each case.