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A query was raised regarding whether the payment of exam or certification fees by a company within a flexible remuneration plan constitutes a benefit in kind. The DGT indicates that, if agreed upon as a benefit in kind, it will not be taxed if such training is required by the nature of the activity or the job role.
Companies offering flexible remuneration plans can provide training and certification without tax implications for employees, provided the training is essential to the employee's professional duties.
The tax team reviews your specific situation.
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