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 拢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 拢3,000 bursary offered by the Education and Skills Funding Agency (ESFA)

Updates to this page

Published 28 April 2023

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