Tax credit for examinations for recognition of learning outcomes
- Name of the instrument - Local language
- Nárok na snížení daně poplatníka o úhrady za zkoušky ověřující výsledky dalšího vzdělávání
- Name of the instrument - English translation
- Tax credit for examinations for recognition of learning outcomes
- Scheme ID
- 40
- Country
- Czechia
- Reporting year
- 2015
- Type of instrument
- Tax incentive for individuals
- Type of entry
- Single instrument
- Short description
Adults can deduct the costs for the validation of their learning from their individual income tax up to a set maximum limit: CZK 10 000 in 2013. People with disability can deduct higher amount.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Relevance
- Marginal scheme
- Legal basis
Act 179/2006 on the recognition of the outcomes of further learning
Act 586/1992 on income tax- Objective(s) and target(s)
To increase participation in adult learning, increase motivation to engage in exams for recognition of learning outcomes.
- Year of implementation
- 1992
- Year of latest amendment
- 2012
- Operation/management
Ministry of Finance (General Financial Administration Office) - tax revenue collector
Ministry of Education, Youth and Sports - responsible for the policy of recognition of the outcomes of further learning- Eligible group(s)
All individuals
- Group(s) with preferential treatment
People with disability and heavier disability
- Education and training eligible
Exams organised under Act 179/2006 on the recognition of the outcomes of further learning; i.e. "vocational qualifications" (formerly referred to as "partial qualifications")
- Source of financing and collection mechanism
State (loss of tax revenue)
individual- Financing formula and allocation mechanisms
Maximum amount of deduction: CZK 10 000.
Maximum amount of deduction for people with disability: CZK 13 000 and heavier disability: CZK 15 000.- Eligible costs
Fees (for participation in the exams)
- Frequency of the use
Each year
- Volumes of funding
The loss in public tax revenue was CZK 2 125 202 in 2013; in 2011: CZK 2 243 098; in 2012: CZK 2 051 866.
- Beneficiaries/take up
The number of individuals who applied for the tax credit was 488 in 2013; 2012: 482; 2011: 525.
- Organisation responsible for monitoring/evaluation
Ministry of Finance (in general responsible for tax administration through General Financial Administration Office).
- Monitoring/evaluation reports available
tax revenue monitoring by the General Financial Administration Office (http://www.financnisprava.cz/cs/dane-a-pojistne/analyzy-a-statistiky/ud…)
- Most relevant webpage - in English
na
- Most relevant webpage - local language
- Recent changes
Act 179/2006 amended in 2012: change of title of "partial qualification" to "vocational qualification" (profesní kvalifikace).
- Sources
General Financial Administration Office; Statistics on Income Tax Revenue; http://www.financnisprava.cz/cs/dane-a-pojistne/analyzy-a-statistiky/ud…
National Register of Qualifications, National Institute for Education, www.narodni-kvalifikace.cz
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Objective(s) and target(s)
- Year of implementation
- Year of latest amendment
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Frequency of the use
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Recent changes
- Sources