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CW 26: Jurors’ and witnesses’ fees
or “Fees paid to jurors and non-expert witnesses are tax-free”
You could also call this:

“Money from exempt employee share schemes is not taxed”

If you get money from something called an exempt ESS, you don’t have to pay tax on it. The government says this money is ‘exempt income’. This means you can keep all of it without giving any to the tax office.

An ESS is short for ‘employee share scheme’. These are special plans that some companies have to give their workers a chance to own part of the company. When it’s called an ‘exempt ESS’, it means the government has decided not to tax the money you get from it.

Remember, this only applies to exempt ESS. If you’re not sure if your ESS is exempt, you might need to ask an adult or a tax expert for help.

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Next up: CW 26C: Meaning of exempt ESS

or “Explanation of a tax-approved employee share scheme with specific rules and limits”
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Part C Income
Exempt income

CW 26BExempt ESS

  1. An amount derived from an exempt ESS is exempt income.

Notes
  • Section CW 26B: inserted, on , by section 35 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).