The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020

• Citation: S.I. 2020/922
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 and come into force on 29th September 2020.

(2) In these Regulations—

(a) “English statutory apprenticeship” has the meaning given in section 40A(3) of the Apprenticeships, Skills, Learning and Children Act 2009 .

Section 2 Definition of an apprentice

For the purposes of section 254A(4) of the Income Tax (Earning and Pensions) Act 2003 (apprentices) and these Regulations, “apprentice” means a person who is undertaking an English statutory apprenticeship.

Section 3 Definition of a care leaver

The additional conditions specified for the purposes of section 254A(3)(b) of the Income Tax (Earnings and Pensions) Act 2003 (definition of a care leaver) are that the person—

(a) was under the age of 25 at the time when they began an English statutory apprenticeship ; and

(b) is—

(i) an eligible child as defined by Paragraph 19B(2) of Schedule 2 to the Children Act 1989 ;

(ii) a relevant child as defined by section 23A(2) of the Children Act 1989 ; or

(iii) a former relevant child as defined by section 23C(1) of the Children Act 1989 .

Section 4 Care leaver’s apprenticeship bursary payment

(1) The conditions specified for the purposes of section 254A(2)(d) of the Income Tax (Earnings and Pensions) Act 2003 (conditions specified in relation to the care leaver’s apprenticeship bursary payment) are that the payment is—

(a) made on or after 1st August 2023 ,

(b) no more than £3,000,

(c) made to any one care leaver who is an apprentice undertaking an English statutory apprenticeship which began on or after 1st August 2023 , and

(d) payable by the Education and Skills Funding Agency, an executive agency of the Department for Education, in accordance with the document entitled “Apprenticeships care leavers’ bursary policy summary”, published on 23rd June 2020, as it has effect from time to time .

(1A) Where the payment is made in instalments, the aggregate of those instalments must not exceed £3,000.

(2) Reference in subsection (1) to the effect which the document “Apprenticeships care leavers’ bursary policy summary” has from time to time includes a reference to any amendment to that document published before the date on which these Regulations are made.