Clause 26 - Payments under Jobs Growth Wales Plus

Part of Finance (No. 2) Bill – in a Public Bill Committee at 10:15 am on 16 May 2023.

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Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury 10:15, 16 May 2023

The clause clarifies that payments made under the Welsh Government’s Jobs Growth Wales Plus scheme are exempt from income tax, with retrospective effect from 1 April 2022. The scheme was introduced by the Welsh Government on 1 April last year to replace traineeships and Jobs Growth Wales. The changes made by the clause will exempt from income tax payments made by way of training allowances under the scheme. Without the clause, the payments would be taxable, which would not be in line with the treatment of payments made for other training allowances.