Programme access and payment type
Course, staff-development and examination fees and qualifying scholarships can be non-taxable when part of employer training available to all staff. Schemes can select eligible recipients using specific criteria while remaining open for all staff to apply. Qualifying scholarship travel, fees, books and subsistence have non-taxable treatment; remuneration during study remains taxable.
Rewards and overseas components
A course subsidy or scholarship awarded as a reward for services is taxable. Overseas training, retreats and team-building can qualify when they meet the training conditions, but any holiday element is taxable. Keep the training and holiday components separately identifiable.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗