Independent research from Learning and Work Institute and The Rigby Foundation makes the case for investing in people alongside AI tools. Its accompanying article describes a modelled £80 billion economic opportunity by 2035—not a guaranteed return for an individual business.
“Whatever the scenario, investment in skills is a necessary condition for fully unlocking the benefits of AI.”
Proposal, not a funding offer. These are the report’s recommendations to government, not confirmation that a claimable Skills Tax Credit is available.
What does the report recommend?
In Building an AI-ready workforce, printed pages 30–38, Action 1.2 proposes:
- Skills Tax Credit: A proposed 20p taxable credit for each £1 spent on eligible training, such as accredited qualifications or modules up to level 5.
- Temporary AI super-rate: A proposed 30p credit for each £1 spent on approved AI-related training until 2030.
- Revenue-neutral funding: The report proposes limiting existing Corporation Tax relief on training expenditure to fund the credit, redirecting support towards higher-value training and SMEs.
The recommendations also cover practical advice for SMEs, stronger leadership and management skills, more adaptable qualifications, portable AI credentials and access to essential skills learning.
Do not assume a course would qualify: any scheme, eligibility rules and approved provision would need checking. This report does not establish accreditation or tax-credit eligibility for Humantra-AI training.
Source checked: 31 October 2026. PDF review limited to printed pages 30–38.
Our take · Humantra-AI
Invest in practical learning alongside tools. Give people time to practise safely, check their work and build skills that fit their roles. The report’s proposals are not a promise of funding or tax-credit eligibility for a booking.
Collection updated 31 October 2026. This is our perspective on independent research, not an endorsement by its publisher or a promise of results.