OU taps in to windfall

The article "Universities slow to tell students of tax windfall" (THES, June 6) failed to mention that The Open University has been offering vocational training relief on a number of its courses since the introduction of the scheme on April 6 1992.

Indeed, The Open University is the largest claimant of VTR in the United Kingdom and in this financial year alone has claimed approximately Pounds 1.3 million on behalf of more than 7,000 of its students. More than 60 of its certificate, diploma, undergraduate and postgraduate courses and study packs, including most of the courses that make up the university's MBA programme, have been mapped against National (and Scottish) Vocational Qualifications in management, care, environmental conservation, information technology, design and training and development at NVQ levels 3 to 5. The relationship of the courses to NVQs is the basis on which students can claim VTR. Students can make quite a hefty saving on their course fees and they can also claim back at the higher income tax rate.

The article stated that "VTR was originally only available for NVQs" but in fact as long as a training course can be shown to relate to an NVQ, eligible students registered on the course can claim the tax concession. Since the Inland Revenue has not issued a methodology for matching courses against NVQs to demonstrate a relationship, the OU's vocational qualifications centre has developed its own which has been approved by the Financial Intermediaries and Claims Office who implement the scheme. Course teams then use it to guide them in mapping the course against the appropriate NVQ.

Students can claim the relief if they are registered in the UK for tax purposes, studying for vocational rather than leisure reasons and paying their own fees. They do not have to register for the NVQ or be assessed for the qualification. However, it is becoming increasingly clear that many of the OU student population who are registered on these courses are interested in working towards an NVQ. This demand is fuelled by employers who would like their employees to demonstrate how their studies help them perform more competently. The vocational qualifications centre has developed a series of pathways guides showing students how the course can help them provide evidence of competence and gives details on where they can be assessed for the NVQ. The university would like to be able to offer assessment for NVQs to which its courses relate and is taking tentative steps in that direction.

Caroline Neeson, VTR co-ordinator The Open University