Explanatory note
(This note is not part of the Regulations)
These Regulations replace the Education (School Meals) (Scotland) Regulations 2003 which are revoked by regulation 5.
Section 53(3AA) of the Education (Scotland) Act 1980 (“the 1980 Act”) provides that where an education authority provides school lunches, it must do so free of charge to a pupil to whom section 53(3) of the 1980 Act applies. Section 53(3) of the 1980 Act applies to a pupil who is in receipt of, or whose parents are in receipt of, certain benefits, allowances or tax credits.
These Regulations provide that section 53(3) shall apply to a pupil who is in receipt of, or whose parent is in receipt of an award of child tax credit where–
that award 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 (“the 2002 Act”) (currently £16,040); and
that person is not in receipt of an award of working tax credit unless (i) the award is based on an annual income not exceeding the amount determined for the purposes of section 7(1)(a) of the 2002 Act (currently £6,420); or (ii) he or she is entitled to the award by virtue of being treated as engaged in qualifying remunerative work by virtue of regulation 7D of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the 2002 Regulations”).
A person is entitled to working tax credit under regulation 7D of the 2002 Regulations during the four week period immediately after (a) his or her employment ceases; or (b) he or she starts to work less than 16 hours per week.