This Order amends the Provision of Early Learning and Childcare (Specified Children) (Scotland) Order 2014 (“the 2014 Order”). The 2014 Order specifies those children who are eligible pre-school children for the purposes of section 47(2)(c)(ii) of the Children and Young People (Scotland) Act 2014 and who are therefore entitled to the mandatory amount of early learning and childcare (as defined in section 48 of that Act).

The 2014 Order specifies that certain children whose parents are in receipt of “qualifying benefits” are eligible pre-school children. This Order amends the definition of “qualifying benefits” in article 1(2) of the 2014 Order. This has the effect that a child is an eligible pre-school child where the child’s parent is in receipt of universal credit under the Welfare Reform Act 2012 (c. 5) provided that the person’s (or, where the parent is a member of a couple, the couple’s) income does not exceed £850 in the assessment period preceding the application for early learning and childcare being made.

This Order also amends article 1(2) to remove paragraph (g) (child tax credit) from the definition of “qualifying benefit”. Tax credits are ending on 5 April 2025 and are being replaced by Universal Credit.