SA103 box 26 — other allowable business expenses
Training & Education
Training costs to maintain or improve skills you already use in your business. You CANNOT claim for training in a new profession or skill not currently used.
What you CAN claim
- Refresher courses in your current trade
- Continuing professional development (CPD) required by your profession
- Industry conferences and seminars
- Books and subscriptions directly related to your current work
- Software training for tools you use in your business
What you CANNOT claim
- University or college degree courses
- Training for a completely new career
- Courses to learn a skill before you start trading
- Personal development courses with no direct business link
Common examples for sole traders
Annual CPD course for a surveyorPhotography workshop to learn new techniquesUdemy course on a tool you already useIndustry conference ticketSpecialist trade bookFirst aid refresher required by your trade
Practical tips
- 1
The key test: does the training maintain or update skills you already use? If yes, it's allowable
- 2
CPD required by a professional body is almost always allowable
- 3
Keep course brochures and certificates as evidence of the business purpose
Track training & education expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.