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Ms Short
To ask the Chancellor of the Exchequer if the allowances paid to participants on (a) non-employed status training for work and youth training, (b) employed status training for work and youth training, (c) learning for work and (d) the community action programme are subject to taxation and/or national insurance contribution; and if he will make a statement.
Mr. Dorrell
The treatment for tax and national insurance contribution (NICs) purposes of allowances paid to participants on the programmes mentioned is as follows:
| Chargeable to: | ||
| Programme | Tax? | NICs? |
| Youth Training—not employed | No | No |
| Youth Training—employed | Yes | Yes |
| Training for Work—not employed | 1— | No |
| Training for Work—employed | 1— | Yes |
| Learning for Work | 1— | No |
| Community Action Programme | 1— | No |
| 1 Currently under consideration. | ||