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.