# The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 (S.I. 2020/922) (the “2020 Regulations”). Regulation 4 of the 2020 Regulations sets out the conditions that a payment must meet in order to fall within the definition of a “care leaver’s apprenticeship bursary payment” (the “payment”) at section 254A(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). If the definition is met the payment will not be liable to income tax.
The amendments made by regulation 2 of these Regulations provide that from 1st August 2023 the maximum amount of the payment capable of falling within section 254A(2) of ITEPA will increase from £1,000 to £3,000. Where the payment is made in instalments, the instalments must be no more than £3,000 in aggregate. The payment must also be made on or after 1 August 2023, and to a care leaver who is an apprentice undertaking an English statutory apprenticeship which begins on or after 1 August 2023.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2023/482/note (the official version)
Page: https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.