Policy paper

Income Tax, National Insurance contributions: exemption for bursary payments to care leavers

This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.

• From: HM Revenue & Customs
• Published: 28 April 2023

Documents

Exemption for bursary payments to care leavers

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Details

This measure applies to individuals where all of the following apply:

• they are aged between 16 and 24
• they have left care and started an apprenticeship in England on or after 1 August 2023
• they receive the £3,000 bursary offered by the Education and Skills Funding Agency (ESFA)

Published 28 April 2023