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(This note is not part of the Regulations.)
These Regulations further amend the Welfare Foods Regulations (Northern Ireland) 1988.
Regulation 2 inserts a definition of “relevant income” that is used in relation to tax credits and removes the definition of “working families' tax credit”. Working families' tax credit ceases on 5th April 2003.
Regulation 3 amends regulation 2 of the principal Regulations. It alters the basis of entitlement to free milk, dried milk and vitamins of certain children. A child who meets certain conditions and who is a member of the family of a person who is entitled to child tax credit in certain circumstances is entitled to receive milk, dried milk and vitamins for personal consumption. For the child to be entitled, the relevant income of the person to whom the award of the child tax credit is made must not exceed £13,230.
Regulation 4 amends regulation 4 of the principal Regulations. It removes entitlement to purchase dried milk at a reduced price based on entitlement to working families' tax credit and satisfaction of other conditions. It replaces this with entitlement based on entitlement to working tax credit and child tax credit if the relevant income of the person to whom the award of tax credit is made does not exceed £14,200, and other conditions are satisfied. It also extends entitlement to a person who is entitled to child tax credit (but not entitled to working tax credit) if the relevant income of the person to whom the award of child tax credit is made is more than £13,230 but not more than £14,200 and that person meets other conditions. It makes other consequential amendments.
Regulation 6 amends regulation 14 of the principal Regulations to provide a time limit of 2 years for a claim for reimbursement in respect of milk supplied in exchange for a milk token.
Regulation 7 adds reference in Schedule 1 to dried milk of another manufacturer.
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