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  Dan Frazer Gardening January 11, 2012 at 9:46pm

  Yes.
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  Brian www.mibservices.co.uk January 11, 2012 at 10:58pm

  All training / college courses that are within your business parametres are fully tax deductable. Chainsaw courses would definatley be allowed for a landscaping business.
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  mark thomas January 12, 2012 at 9:04am

   Hi chris, i phoned the tax office last week to ask the same question, they said no. They would not let me put my pa1 pa6 though also. ??? Best to give them a call your self.
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  Nick @ NM Garden Services Ltd January 12, 2012 at 11:18am

  |It should be possible to claim but the rules are ambigious to say the least. 

  If you pay for a staff member then you can definitely claim, if you pay for yourself and want to offset against tax then you must demonstrate a clear business need for the course (insert it into your business plan). 

   Hope this helps.

   Nick 
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  Brian www.mibservices.co.uk January 12, 2012 at 12:12pm

  Whoever you spoke to at the tax office is talking rubbish. PA 1 / 6 are must have licences. All training within your business parametres are tax deductable.
  
  mark thomas said:

   Hi chris, i phoned the tax office last week to ask the same question, they said no. They would not let me put my pa1 pa6 though also. ??? Best to give them a call your self.
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  Gary RK January 12, 2012 at 12:23pm

  I believe it is (was?) not a straight forward as stated.

  My understanding (albeit 8yrs ago) was that if it was for "new" (ie not part of your core business activities) skills training paid for by yourself  it it is not tax deductible. If it is 'update' training relevant to your business then it is.

  I think there is also an issue relating to being self employed/sole trader as you and the business are the same. If a Ltd company then the business would pay for the employee and thus be tax deductible.

  Additionally, I believe, there maybe separate VAT considerations.....?

  When I looked at this previously, HMRC would often give conflicting advice at local level.

  This is were an Accountant scores heavily - knowing how to use the tax laws effectively.
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  Phil Voice January 12, 2012 at 12:50pm

  We covered this before:

   http://www.landscapejuicenetwork.com/xn/detail/2074886:Comment:281093

  Take a look at what Tim Wettone said last time:

  If training courses for employers aren't tax deductible, then my claims for all my CPD courses over 30 years are at risk, which isn't the case I am relieved to confirm.  Actually, training courses are deductible provided you attend them AFTER you have started in business.  The ones that are not deductible are those that provide you with sufficient knowledge to be able to start trading.  They fail the deductibility test as they are not incurred IN the performance of your duties, but before, and are treated as capital and not revenue items.
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  Brian www.mibservices.co.uk January 12, 2012 at 4:26pm

  If you buy a machine to do a particular job that you couldnt do before, for instance a ride-on, the machine is fully tax deductable, whats the difference from buying a training course to be able to do a job you couldnt before ??

   
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  Gary RK January 12, 2012 at 4:30pm

  This supports my view (and several others) that the issue is not clear cut and rules do apply :
  
  http://www.contractorcalculator.co.uk/contracting_training_expenses...
  
  The last section from HMRC is particularly interesting......
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  Brian www.mibservices.co.uk January 12, 2012 at 5:20pm

  It only mentions LTD companies Gary, are Proprietors treated differently by the tax office ? My accountant has never thrown back a training invoice to me for any of the courses Iv'e taken. Surely training courses are deemed necessary and a lot of the time must have's due to legal requirements. If Chris already does / offers tree work, then the upgraded ticket is a legal requirement to carry out the work requested / offered.
  
  Gary RK said:

  This supports my view (and several others) that the issue is not clear cut and rules do apply :
  
  http://www.contractorcalculator.co.uk/contracting_training_expenses...
  
  The last section from HMRC is particularly interesting......