EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments to the Healthy Start Scheme and Welfare Food (Amendment) Regulations 2005(1) (“the principal Regulations”).

Regulation 2 amends regulation 3 of, and Schedule 2 to the principal Regulations. Regulation 2(a) increases the upper income level which determines whether a person receiving child tax credit but not working tax credit (unless that person is treated as not entitled to working tax credit by virtue of regulation 3(7) of the principal Regulations) is entitled to benefit under the principal Regulations. Regulation 2(b) amends Schedule 2 to the principal Regulations to mirror the increase to the upper income level in regulation 3 of the principal Regulations.

A full impact assessment has not been produced for this instrument as it has no impact on the costs of business.