If tution fees of employee children is reimbursed by employer

This discussion clarifies the tax treatment when an employer reimburses employee children's tuition fees. While the reimbursement is generally considered part of taxable salary as an education allowance, it can be offset by exemptions. Specifically, up to £100 per month per child for tuition fees and £300 per month per child for hostel expenses are exempt. Any amount reimbursed above these limits will be added to the employee's taxable income, but the employee cannot claim a Section 80C deduction for expenses paid directly by the employer.