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.

Documents

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