Explanatory note

These Regulations amend the Education (Residential Trips) (Prescribed Tax Credits) (England) Regulations 2003.

They prescribe, for the purposes of section 457(4)(b)(iii) of the Education Act 1996, that where a pupil’s parent is entitled to Child Tax Credit but not to Working Tax Credit and the parent is receiving Child Tax Credit based on an annual income not exceeding £16,190, that pupil is entitled to free board and lodging on a residential trip.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.