PART 1Income tax, corporation tax and capital gains tax
Employment income and social security income
11Apprenticeship bursaries paid to persons leaving local authority care
1
In Part 4 of ITEPA 2003 (employment income: exceptions), in Chapter 4 (exemptions: education and training), after section 254 insert—
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.
2
The amendment made by this section has effect in relation to the tax year 2020-21 and subsequent tax years.