A first aid course is not a big bill, but every cost counts when you run a business. So it is fair to ask whether the money you spend on Emergency First Aid at Work (EFAW) training can be set against your tax. And does it matter if your business is in London rather than anywhere else in the UK?
The short version is that training that your business genuinely needs is usually treated as a normal business cost, and first aid training is a clear example. But the details depend on who you are: a company, a sole trader, a partner or an employee. In this guide, we explain how it usually works in simple language. This is general information, not tax advice, so check with an accountant or HMRC for your own situation. If you want to see a real course page as you read, here is the Emergency First Aid at Work course in London.
The Short Answer
For most businesses, the cost of training staff as first aiders is likely to be an allowable business expense, because it is spent for the purposes of the business and helps the business meet its legal duty to provide first aid. If you are VAT registered, you may also be able to reclaim VAT charged on the course.
For sole traders, official guidance says you can claim training that helps you improve skills you already use in your business, and you cannot claim training that helps you start a new business or move into an unrelated area. A first aid course for the business you already run is usually the sort of cost that fits.
There is no special London rule. Business tax in the UK is set nationally, so the same general principles apply in London as elsewhere.
Why First Aid Training Is a Business Cost
To see why this training is usually allowable, think about the reason you buy it. The Health and Safety (First Aid) Regulations 1981 require every employer to provide adequate and appropriate first aid for their employees. For most workplaces, that means having trained people. So the course is not a personal treat or a hobby. It is something the business needs to do in order to operate lawfully and safely.
Business expenses are generally allowable for tax when they are incurred wholly and exclusively for the purposes of the business. Training a first aider for your workplace fits that idea well. Of course, whether a particular cost qualifies always depends on the facts and the type of taxpayer.
How It Works for Limited Companies
If your business is a limited company, training costs for staff are normally treated as an ordinary business expense when they are spent for the company’s business. In practice, that means the course fees are recorded in the company accounts and reduce the profit on which corporation tax is calculated.
Some points to keep in mind.
- The training should be for the company’s business, such as training staff to be first aiders at work.
- Keep the invoice and a note of who attended and why.
- Staff wages for the day are normally already treated as a business cost.
- Travel costs for attending training in connection with the business are usually dealt with in the same way.
- An accountant can confirm how to record it in your accounts.
How It Works for Sole Traders and Partners
If you are self employed, as a sole trader or in a partnership, official guidance says you can claim allowable business expenses for training that helps you improve skills and knowledge you currently use for your business, keep up to date with technology used in your industry, develop new skills related to changes in your industry or develop new skills to support your business, including administrative skills. You cannot claim for training that helps you start a new business or expand into new areas that are not directly related to your industry.
For an existing sole trader, a first aid course that supports the business you already run, for example a personal trainer, a tutor, a café owner or someone who works with the public, is likely to be treated as a business cost. A course taken for a completely different future career would be harder to claim.
Because tax rules turn on the facts, it helps to be able to explain how the course relates to your work. If you are unsure, check the official guidance on training costs or ask an accountant.
What About VAT?
VAT adds another layer, so here is the simple version.
- If you are VAT registered, you may be able to reclaim VAT charged on training that is for your business purposes, as long as you hold a proper VAT invoice.
- If you are not VAT registered, you cannot reclaim VAT, so the VAT is simply part of the cost.
- Some providers do not charge VAT. For example, some colleges and public bodies may supply training without VAT, and some listings state that no VAT is charged. Always check the invoice.
A simple example shows the effect. A course shown at £90 plus VAT costs £108 in total, which includes £18 of VAT. If you are VAT registered and can reclaim the VAT, the net cost to the business is £90. If you cannot reclaim it, the cost is £108.
The rules on VAT recovery can be detailed, so check with your accountant or the official VAT guidance.
What About Employees Who Pay for Themselves?
If you are an employee and your employer pays for your first aid training because they need you to be a first aider, you are generally not taxed on it as a benefit, because it is work related training. If you pay yourself, tax relief for employees is much narrower. Expenses are only allowable for an employee if they are incurred wholly, exclusively and necessarily in the performance of the duties of the employment, and that is a tough test. As a result, most employees who pay for a course themselves cannot claim tax relief.
That is another good reason to ask your employer to pay when the training is needed for your role. See our related guide on whether your employer can pay for your course.
Worked Examples
These examples are illustrations only. They use the £89 and £75 prices listed on the provider page linked above, at the time of writing in October 2026, and an assumed tax rate of 20 percent to keep the sums simple. Real tax rates, allowances and rules will differ, so ask your accountant.
Example 1: A small company training five staff
- Course fees at the group rate: 5 x £75 = £375
- Assumed tax rate: 20 percent
- Tax effect: roughly £75 less tax
- Net cost after tax: roughly £300
Staff wages for the day would also be treated as normal costs of the business, and training at your workplace could reduce travel costs.
Example 2: A sole trader training herself
- Course fee: £89
- Assumed tax rate: 20 percent
- Tax effect: roughly £17.80 less tax
- Net cost after tax: roughly £71.20
In real life, the effect could also include other taxes, such as National Insurance, so treat this as a rough picture only.
Example 3: A VAT registered business with a VAT charged course
- Course shown at £90 plus VAT: total £108
- VAT reclaimed: £18
- Cost to the business before tax relief: £90
Then the £90 would be treated as the business expense for tax.
What Else Might the Business Claim?
First aid training is only one part of meeting your first aid duties. Related costs may also be business costs, depending on the facts.
- First aid kits and supplies. These are usually ordinary running costs.
- Refresher courses. HSE recommends a short yearly refresher, although it is not a legal rule.
- Renewal courses. Your certificate lasts three years, and renewal means retaking the course.
- Travel to training. Usually allowable when the training is for the business.
- An AED. Some workplaces buy a defibrillator. How the cost is treated for tax, for example whether it may qualify for capital allowances, depends on your circumstances, so ask your accountant.
- Staff time. Wages are normally an existing business cost.
Keeping Good Records
Whatever your business type, good records make life easier if HMRC ever asks questions. Keep:
- The invoice or receipt, showing the provider, date, course title and amount.
- The certificate and a copy of the course details.
- A note of who attended and why the training was needed for the business.
- Proof of payment.
- Your first aid needs assessment, which shows why you decided you needed trained first aiders.
These records also help you meet your health and safety duties, because they show how you chose your first aid arrangements. HSE stopped approving training providers in 2013, so employers need to be able to show they chose a competent provider.
How Many First Aiders Does the Business Need?
The number you train affects the cost, so it is worth knowing the basics. As a starting point for low hazard workplaces, HSE suggests at least one appointed person for fewer than 25 employees, at least one first aider trained in Emergency First Aid at Work for 25 to 50 employees, and at least one first aider trained in First Aid at Work for every 100 employees above that, or part of 100. Higher hazard workplaces need more. A first aid needs assessment gives the best answer. Many employers also train an extra person to cover holidays and sickness.
What the Course Gives the Business
Tax is only part of the story. A good Emergency First Aid at Work course is a one day, regulated Level 3 qualification. HSE guidance says it should include at least six hours of training time, not counting breaks. Your staff learn how to assess an incident safely, give adult CPR, use an AED, place someone in the recovery position, help a choking adult, control serious bleeding, manage shock and treat minor injuries. The certificate is valid for three years.
For the business, that means a safer workplace, a way to meet its legal duty and more confidence among staff and customers.
Choosing a Provider and Getting a Proper Invoice
When you book, ask for a clear invoice that shows the course name, the date, the price and whether VAT is included. Check that the course is a regulated Level 3 Award in Emergency First Aid at Work (RQF) with practical assessment, so your training is accepted by insurers and clients. Be cautious of online only offers, which do not meet HSE expectations for a workplace first aider, and of any claim that a course is HSE approved.
You can review the Emergency First Aid at Work training page to see how one provider presents its price, group rate and booking options.
Questions to Ask Your Accountant
A short chat with your accountant can settle the details. Consider asking:
- How should we record first aid training costs in our accounts?
- Can we reclaim the VAT on this course?
- Is there any issue if the course is taken by a director or owner rather than an employee?
- How should we treat related costs, such as a first aid kit or an AED?
- What records should we keep?
- Does anything change if we pay in instalments or through a training account?
Why This Matters in London
London has thousands of businesses, from sole traders to large companies, and a very large number of training providers. Many providers also deliver training at your workplace, which can be efficient for teams. Tax rules do not differ because you are in London, but the choice of providers and venues is wide, which makes it easier to find a course and a clear invoice that suits your records.
Final Thoughts
So, is Emergency First Aid at Work training tax deductible for London businesses? In most cases, the cost of training staff as first aiders is likely to be an allowable business expense, because it is spent for the business and helps meet a legal duty. Sole traders can generally claim training that supports the business they already run, and VAT registered businesses may be able to reclaim VAT. Employees who pay for themselves usually cannot claim, so it is worth asking your employer to cover it.
Because tax depends on your situation, keep good records and check with an accountant. When you are ready to train your team, take a look at the Emergency First Aid at Work course in London and choose a date that suits you.
Frequently Asked Questions
1. Is first aid training tax deductible in the UK?
For most businesses, training staff as first aiders is likely to be an allowable business expense, because it is spent for the purposes of the business and helps meet the duty to provide first aid. The details depend on your business type, so check with an accountant or HMRC.
2. Can sole traders claim the cost of a first aid course?
Official guidance says self employed people can claim training that improves skills and knowledge they already use in their business, but not training that helps them start a new business or move into an unrelated area. A first aid course that supports your existing business is likely to qualify.
3. Can I reclaim VAT on a first aid course?
If you are VAT registered and the training is for your business, you may be able to reclaim VAT charged on it, with a proper VAT invoice. Some providers do not charge VAT at all, so check the invoice.
4. Is first aid training a taxable benefit for employees?
In general, work related training that your employer pays for because they need you to be a first aider is not treated as a taxable benefit. Rules can change, so check current HMRC guidance or ask your payroll team.
5. Can employees claim tax relief if they pay for their own first aid course?
Relief for employees is narrow. Expenses are only allowable if incurred wholly, exclusively and necessarily in the performance of the duties of the employment, which is a strict test. Most employees who pay themselves cannot claim, so it is worth asking your employer to pay.
6. Does it matter that my business is in London?
No. Business tax rules are set nationally, so the same principles apply in London as elsewhere in the UK.
7. What records should I keep to claim the cost?
Keep the invoice or receipt, proof of payment, the certificate, the course details, a note of who attended and why, and your first aid needs assessment.
8. Can I claim the cost of a first aid kit or defibrillator?
First aid kits and supplies are usually ordinary running costs. An AED may be treated differently, for example it may qualify for capital allowances, depending on your circumstances. Ask your accountant.
9. How many first aiders does my business need?
It depends on a first aid needs assessment. As a starting point for low hazard workplaces, HSE suggests at least one appointed person for fewer than 25 employees, at least one first aider trained in Emergency First Aid at Work for 25 to 50 employees, and at least one first aider trained in First Aid at Work for every 100 employees above that, or part of 100. Higher hazard workplaces need more.
10. Where can I book an Emergency First Aid at Work course in London?
You can book through a training provider that offers the regulated qualification, either as a public course or as training at your workplace. Check the total price, whether VAT is included and the awarding organisation before you book, and ask for a clear invoice.
