Expenses and benefits: scholarship for an employee's family member
What's exempt
You don’t have to pay or report anything if the scholarship is ‘fortuitous�. This means that there’s no direct connection between the employee working for your business and their family member getting a scholarship.
A scholarship is fortuitous if all the following apply:
- the person with the scholarship is in full-time education
- the scholarship would still have gone to that person even if their family member didn’t work for you
- the scholarship is run from a trust fund or under a scheme
- 25% or fewer of the payments made by the fund or scheme are for employment-linked scholarships