Guidance
Expenses and benefits for apprenticeship bursaries for care leavers
Find out about the Income Tax and National Insurance contributions exemption for the apprenticeship bursary payment to care leavers and those in local authority care.
As an employer, you do not have to pay any tax, National Insurance contributions or have any reporting requirements on the bursary payment to apprentices who are care leavers or in the care of a local authority.
The £1,000 bursary payment is made by the Education and Skills Funding Agency (ESFA) to apprentices who are:
- aged between 16 and 24
- starting an English apprenticeship
This exemption applies for apprenticeships beginning on or after 1 August 2018.
You can find more information about Apprenticeships bursary for care leavers.
Published 4 September 2020