I am a newly appointed treasurer at our local public school and am reviewing our budget.

Would the School Governing Body be allowed to allocate a fringe benefit to employees (teachers) employed by them in the form of a discount applied to their school fees (should they have children in the school)? This benefit is then simply not applicable if they have no children or if their children no longer attends the school.

Could this be accounted for under the code 3806 (Fringe benefit - free or cheap services) on their IRP5's and should this reflect on their payslips under income and deductions as they do not receive the cash benefit?