Persons leaving local authority care

254AApprenticeship bursaries paid to persons leaving local authority care

1

No liability to income tax arises in respect of a care leaver's apprenticeship bursary payment.

2

A care leaver's apprenticeship bursary payment is a payment—

a

payable out of the public revenue,

b

to a care leaver (see subsection (3)),

c

made in connection with the person's employment as an apprentice (see subsection (4)), and

d

in respect of which any conditions specified in regulations made by the Treasury are met.

3

A person is a care leaver if they are a person—

a

who is, or was, a child looked after—

i

by a local authority in England within the meaning of section 22 of the Children Act 1989 (general duty of local authority in relation to children looked after by them);

ii

by a local authority in Wales within the meaning of the Social Services and Well-being (Wales) Act 2014 (anaw 4) (see section 74 of that Act (child or young person looked after by a local authority));

iii

by a local authority in Scotland within the meaning of Chapter 1 of Part 2 of the Children (Scotland) Act 1995 (see section 17(6) of that Act (duty of local authority to child looked after by them));

iv

by an authority in Northern Ireland within the meaning of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (see Article 25 of that Order (children looked after by an authority: interpretation)), and

b

in respect of whom any other conditions specified in regulations made by the Treasury are met.

4

“Apprentice” has the meaning specified in regulations made by the Treasury.

5

Regulations under this section—

a

may make provision framed by reference to a scheme (however described or named), or document, as it has effect from time to time,

b

may make different provision for different purposes,

c

may make different provision for different areas, and

d

may make retrospective provision.