EIM30005 – Benefits: scholarships provided for members of the family or household of a director or employee: claims that awards are fortuitous

Section 213 ITEPA 2003

The award of a scholarship is not within the exemption at EIM30004 if it can be shown that it was made "by reason of a person's employment" within the ordinary meaning of that phrase (see 1. of EIM30002).

If it is claimed that a particular scholarship award has been made fortuitously you will need to consider:

• whether the awards scheme is genuinely open to the public at large
• the way in which the availability of the awards is publicised
• the criteria by which the awards are made
• the proportion of awards that are made to members of the families or households of employees.