I often rant about VAT on these. Really I think they should be deductable from income tax too (as they would be from corporation tax if my employer paid).
The benefits to future income tax from the skills people could learn and the benefits to national productivity are surely overwhelmingly overpowering the pittance of tax received now.
So they get delayed, my employer often pays for them but is held back by an accumulating 6-12 month delay per course/exam that I could just pick up and buy myself if I didn't loathe paying 40%+20% than my employer for the exact same product.