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My understanding, gained strictly from listening to the speech, was that VTR is being phased out and additional resources and tax relief for employer contributions to Individual Learning Accounts were being phased in. There was also talk of discounts on course fees. Whether this is another case where the old relief disappears first and the new one comes later, and whether this actually gives greater access to 'lifelong learning' probably depends on the small print. A large number of the budget changes don't take effect until April 2000, and some wait until the following tax year. I think these changes are not immediate. I apologise if any of the above is wrong - I can only suggest that it's worth following up! Paul Hubert Welfare Officer Leeds Metropolitan University Students Union Student Advice Service Beckett Park Campus Church Wood Avenue Leeds LS6 3QE. ============================ Tel 0113 209 8446 E-mail: [log in to unmask] ---------- From: Lorna Ingram To: [log in to unmask] Cc: [log in to unmask] Subject: Vocational Tax Relief Date: 10 March 1999 09:38 Has anyone worked out if the Budget has any effect on VTR for 1999/2000? The IR telephone lines seem to be permanently engaged at present! Cheers,Lorna Ingram. ---------------------- Lorna Ingram (Mrs) University Office University of Aberdeen King's College ABERDEEN AB24 3FX email: [log in to unmask] Tel.No: 01224-273507 Fax No: 01224-272041 %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%