Paragraph 1

England and Wales

(1)

A person is an apprentice on a particular day if, on that day he is—

(a)

employed for the purpose of learning a trade, business, profession, office, employment or vocation;

(b)

for that purpose undertaking a programme of training leading to—

F1(i)

a qualification to which Part 7 of the Apprenticeships, Skills, Children and Learning Act 2009 applies which is awarded or authenticated by a body which is recognised by the Office of Qualifications and Examinations Regulation under section 132 of that Act in respect of the qualification, or

(ii)

a qualification accredited by the Scottish Vocational Education Council, or

F2(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(c)

employed at a salary or in receipt of an allowance or both, which are, in total no more than £195 per week.

(2)

A person is undertaking a programme for the purposes of paragraph (1) on a particular day, if the day falls within the relevant period for that programme.

Annotations

Textual amendments

F1: Sch. 1 para. 1(1)(b)(i)(ii) substituted for words in Sch. 1 para. 1(1)(b) (E.) (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009, Parts 7 and 8 (Consequential Amendments) Order 2010 (S.I. 2010/677), arts. 1, 2; and Sch. 1 para. 1(1)(b)(i)-(iii) substituted for words in Sch. para. 1(1)(b) (W.) (1.11.2010) by The Council Tax (Discount Disregards) (Amendment) (Wales) Order 2010 (S.I. 2010/2448), arts. 1(1), 2(2)
F2: Sch. 1 para. 1(1)(b)(iii) omitted (1.4.2026) by virtue of The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 1(4)
F3: Sch. 1 para. 1(1)(c) substituted (E.) (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Council Tax (Discount Disregards) (Amendment) (England) Order 2006 (S.I. 2006/3396), arts. 1(1), 2(2)(a)(ii); and corresponding amendments made to Sch. 1 para. 1(1)(c) (W.) (1.4.2007) by virtue of The Council Tax (Discount Disregards) (Amendment) (Wales) Order 2007 (S.I. 2007/580), arts. 1(1), 3(1)(b)(c)