Section 2: Expenditure chargeable to the balance of the apprenticeship tax

Employers may deduct from the balance of the apprenticeship tax, up to the amount mentioned in II of article L. 6241-2: 1° Expenditure actually incurred to finance the development of initial technological and vocational training, excluding apprenticeships, and vocational integration, including the cost of initial equipment, renewal of existing equipment and additional equipment, in one of the categories of approved establishments mentioned in article L. 6241-5. The technological and vocational…

The following are authorised to collect the balance of the apprenticeship tax in respect of the expenditure mentioned in 1° of Article L. 6241-4: 1° Public secondary schools ; 2° Private secondary education establishments managed by non-profit-making organisations that meet one of the following conditions: a) Be bound to the State by one of the contracts of association mentioned in article L. 442-5 of the Education Code or article L….