{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-213",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-213.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/213",
  "kind": "section",
  "number": "213",
  "heading": "Exception for certain scholarships under trusts or schemes",
  "text": "(1) This Chapter does not apply to an employment-related benefit consisting in the provision of a scholarship if conditions A, B, C and D are met.\n(2) Condition A is that the scholarship would not be regarded as provided by reason of the employment if section 201(3) and section 212 were disregarded.\n(3) Condition B is that the holder of the scholarship is a full-time student.\n(4) Condition C is that the scholarship is provided from a trust fund or under a scheme.\n(5) Condition D is that, in the tax year in which the scholarship is provided, not more than 25% of the total amount of relevant payments is attributable to scholarships provided by reason of a person’s employment.\n(6) For the purposes of conditions B and D “full-time student” means a person who is in full-time education at a university, college, school or other educational establishment.\n(7) For the purposes of condition D—\n“employment” includes any employment within the meaning of the employment income Parts (see section 4), whether or not it is a taxable employment under Part 2;\n“relevant payments” means the payments made from the fund or scheme mentioned in condition C in respect of scholarships held by full-time students.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/213",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}