2003 No. 879 (W.110)
EDUCATION, WALES

The Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 2003

Made
Coming into force
The National Assembly for Wales makes the following Order in exercise of the powers conferred on the Secretary of State by sections 512ZB(4)(a)(iv) and 568 of the Education Act 19961 and now vested in the National Assembly for Wales2.

Name, commencement and application1.

(1)

This Order is called the Education (Free School Lunches) (Prescribed Tax Credits) (Wales) Order 2003 and shall come into force on 6th April 2003.

(2)

This Order applies in relation to Wales.

Interpretation2.

In this Order —

“the 1996 Act” (“Deddf 1996”) means the Education Act 1996;

“annual income” (“incwm blynyddol”) means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 20023;
“Child Tax Credit” (“Credyd Treth i Blant”) and “Working Tax Credit” (“Credyd Treth i Bobl sy'n Gweithio”) have the same meaning as in the Tax Credits Act 20024.

Prescribed tax credits3.

Child Tax Credit is prescribed for the purposes of section 512ZB(4)(a)(iv) of the 1996 Act in the following circumstances —

(a)

where the parent is entitled to Child Tax Credit but not to Working Tax Credit, and

(b)

where the parent is receiving Child Tax Credit by virtue of an award which is based on an annual income not exceeding the amount determined for the purposes of section 7(1)(a) of the Tax Credits Act 2002 as the income threshold for Child Tax Credit5.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 19986.
D. Elis-Thomas
The Presiding Officer of the National Assembly
(This note is not part of the Order)

This Order prescribes, for the purpose of section 512ZB of the Education Act 1996, that where a parent is in receipt of Child Tax Credit in the defined circumstances, his or her child is entitled to free school lunches.

The defined circumstances are that the parent must not be in receipt of Working Tax Credit and that the award of Child Tax Credit must be based on an annual income not exceeding the amount determined for the purpose of the Tax Credits Act 2002 (currently £13,230).