Commentary

E1.579 Scholarship income

Personal and employment tax

E1.579 Scholarship income

E1.579 Scholarship income

Income from a scholarship1 held by an individual in full-time education at a university, college, school or other educational establishment is exempt from income tax2. This exemption is subject to ITEPA 2003, s 215 (see E4.325), under which only the scholarship holder is entitled to the exemption if the scholarship is provided by reason of another person's employment3.

No liability to income tax arises in respect of income from a payment made under the Children Act 1989, s 23C(5A), which concerns the duty to make payments to former relevant children

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