Explanatory Note
(This note is not part of the Regulations)
These Regulations prescribe, for the purposes of section 53(3)(a)(iv) and (b)(iii) of the Education (Scotland) Act 1980 (“the 1980 Act”) the tax credit entitling a pupil to free school meals. Where the pupil’s parent or the pupil is in receipt of Child Tax Credit, based on an annual income not exceeding the amount determined for the purposes of section 7(1)(a) of the Tax Credits Act 2002, currently £13,230 per annum, and is not in receipt of Working Tax Credit, the pupil is entitled to free school meals.
By virtue of section 1(4) of the Education (School Meals) (Scotland) Act 2003, these Regulations, as the first Regulations made under the relevant powers in section 53(3) of the 1980 Act, are deemed to have come into force on 6th April 2003.