Gifting cash outright to pay for school fees

Hi, My brothers and my husband's brothers transferred cash to my two children (ages 14 & 18) for school fees and school trips to the bank. Is this subject to income tax? Thank you.

Hi,
We can confirm that there are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Thank you.