EIM30005 - Benefits: scholarships provided for members of the family or household of a director or employee: claims that awards are fortuitous
Section 213 ITEPA 2003
The award of a scholarship is not within the exemption at EIM30004 if it can be shown that it was made “by reason of a person’s employment” within the ordinary meaning of that phrase (see one of EIM30002).
If it is claimed that a particular scholarship award has been made fortuitously you will need to consider:
- whether the awards scheme is genuinely open to the public at large
- the way in which the availability of the awards is publicised
- the criteria by which the awards are made
- the proportion of awards that are made to members of the families or households of employees