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CW 35: Personal service rehabilitation payments
or “Tax-free payments for personal rehabilitation services”
You could also call this:

“Tax rules for scholarships and student grants”

You should know that if you get a basic grant or an independent circumstances grant under the rules made by section 645 of the Education and Training Act 2020, it’s not exempt from income tax. However, any other scholarship or bursary you receive for going to an educational institution is exempt from income tax. This means you don’t have to pay tax on that money.

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Next up: CW 37: Film production grants

or “Removed rules about government grants for making films”
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Part C Income
Exempt income

CW 36Scholarships and bursaries

  1. A basic grant or an independent circumstances grant under regulations made under section 645 of the Education and Training Act 2020 is not exempt income, but any other scholarship or bursary for attendance at an educational institution is exempt income.

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Notes
  • Section CW 36: amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).