Scholarships and bursaries

Scholarship income (including bursaries, exhibitions or similar educational endowments) should consist of payments which do no more than support a student during a period of study. The wording that defines the nature of the payment and what that payment is for is very important. For example, if the payment is linked to the individual being required to carry out specific activity, this may be deemed work and therefore the income would be subject to National Minimum Wage legislation and tax and National Insurance.

Only income from a scholarship held by an individual who is receiving full-time education at the University of York, shall be exempt from income tax and disregarded for all income tax purposes. Scholarship payments including bursaries should be paid through the Payments Office.

Please note that the following do not qualify as income from a scholarship:

• regular payments from an employer to an employee paid under an existing contract of employment, ie. monthly/weekly salary or wages
• payments to students under deeds of covenant.
• loans to employees undergoing educational courses released or written off

For any queries please contact your HR Partner or HR Advisor.