1.0 What kind of training equipment is allowed to be purchased under the ALAT Scheme?
All training equipment that are related to the employer’s nature of business/industry are claimable. However, they must be used solely for training purposes.
1.2 Can the training equipment be used for business/operation purposes?
No, the training equipment is solely for training purposes. Any non-training related equipment or items including software is not claimable.
Scenario 1
If the Registered Employer is also a registered Training Provider with HRD Corp, the item(s) purchased must be used by their own employees for training purposes only, not for business/operational purposes.
Scenario 2
Hotel Ayu has purchased an LCD projector for their staff trainings. Hotel Ayu is required to place the equipment in a separate training room solely to be used by their staffs. The equipment cannot be placed in the hotel’s seminar room/training room/ballroom which will be used by hotel guests i.e., business operation.
1.3 What is the maximum claimable amount for the Alat & Renovation Scheme?
Employers may claim the full amount of the training equipment costs or training facilities renovation costs, subject to a maximum of 50% of their levy balance as of 1st January in the year the application is submitted (for their eligibility amount).
Scenario 1