Language training as an expense for a Ltd Company

[RL508]

Hi,

I am the director and owner of a small limited company. In the coming months, my trading activities in Sweden are set to increase. Although English is almost always sufficient, knowing Swedish would be greatly beneficial. I am wondering if language learning (1 to 1 from a tutor) is an allowed expense for a limited company? Are there other rules or tax implications?

thank you

[BrilloPad]

Is it to be wholely and exclusively for work use? Would you speak Swedish outside work?

[malvolio]

Is it to be wholely and exclusively for work use? Would you speak Swedish outside work?

That's not the test. Do you need Swedish to do the job? (Clearly not, by your own admission). Can you use (whatever) outside work? (Clearly yes, in this case)

So the answer is probably not.

[TheCyclingProgrammer]

Is it to be wholely and exclusively for work use? Would you speak Swedish outside work?

The test is more restrictive than that. It’s wholly, exclusively and necessary for business purposes.

Unless you’re a translator then I’d say it’s unlikely to be deemed necessary (simply being beneficial isn’t good enough) and meet this test.

[SueEllen]

Does your current client require you to know some Swedish to do your work? Do you have some skills in Swedish already?

From the sounds of it it is "no" to both.

I suggest you pay for yourself to learn Swedish and then if you end up with a client who requires it, you can then get the business to pay for an advanced course.

[mudskipper]

There was something in the 'red book' about training expenses, so it's possible the rules will become a little less restrictive in the future.

"Self-funded training – The government will consult in 2018 on extending the scope of tax relief currently available to employees and the self-employed for work-related training costs"

[northernladuk]

[/B]
That's not the test. Do you need Swedish to do the job? (Clearly not, by your own admission). Can you use (whatever) outside work? (Clearly yes, in this case)

So the answer is absolutely not.

FTFY