Deductions to support vocational training

Together with restrictions on school attendance during the 2020-21 pandemic, practical workplace training of future employees was also restricted. This fact affected taxpayers claiming vocational training allowance but who could not meet the conditions for their claim - i.e. they were unable, under the law, to use assets included in such a claim for vocational training over three consecutive tax periods.

In the event that the condition of using assets for vocational training was not met in the given period, the amendment would consider this condition to have been met anyway; hence there would be no negative consequences related to failure to comply with the condition. Further, the period during which assets should be used will be prolonged by the same number of tax periods during which the condition was not fulfilled (but was considered to have been fulfilled).