To ask the Chancellor of the Exchequer what tax incentives there are for companies and small businesses to offer driver training in vehicles covered by (a) B, (b) B1, (c) C, (d) C1, (e) D and (f) D1 vehicle classifications. (106466)

The Government offers incentives through the tax system to encourage training. Training expenditure is fully tax deductible for businesses and individuals are not taxed for the in-kind benefit of receiving work related training.

The Government offers other schemes to specifically support HGV driver training such as the Safe and Fuel Efficient Driving Scheme (SAFED) that has been developed under the Road Haulage Modernisation Fund.