Explanatory note

Section 457 of the Education Act 1996 states that where a parent is in receipt of prescribed benefits or allowances their child is entitled to free board and lodging on a residential trip.

These regulations prescribe for that purpose support under the Immigration and Asylum Act 1999, and Child Tax Credit in defined circumstances.

The defined circumstances are that the parent must not be in receipt of Working Tax Credit, and that Child Tax Credit must be based on an annual income not exceeding the amount prescribed for the purposes of s.7(1)(a) of the Tax Credits Act 2002, currently £13,230 per annum.