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A query was raised regarding whether the purchase of books by an employer for employee training constitutes a benefit in kind. The DGT ruled that if the books are necessary for the professional updates or training required by the job role, they do not constitute employment income.
This ruling clarifies that professional development expenses incurred by employers, when strictly necessary for the employee's role, are exempt from being taxed as non-monetary benefits.
The tax team reviews your specific situation.
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