Part 42-4-11 PAYE, Vocational Training Opportunities Scheme (VTOS) 1. Introduction The purpose of this manual is to set out the tax treatment of payments to individuals under the Vocational Training Opportunities Scheme. 2. Vocational Training Opportunities Scheme (VTOS) The VTOS, which is operated through local Education and Training Boards (ETBs – VECs prior to 1 July 2013), […]

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