Statutory Instruments
2020 No. 922
Income Tax
The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020
Made
3rd September 2020
Laid before the House of Commons
7th September 2020
Coming into force
29th September 2020
The Treasury, in exercise of the powers conferred by section 254A(2)(d), (3)(b) and (4) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), makes the following Regulations:
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 and come into force on 29th September 2020.
(2) In these Regulations—
(a) “English statutory apprenticeship” has the meaning given in section 40A(3) of the Apprenticeships, Skills, Learning and Children Act 2009( 2 ).
Definition of an apprentice
2. For the purposes of section 254A(4) of the Income Tax (Earning and Pensions) Act 2003 (apprentices) and these Regulations, “apprentice” means a person who is undertaking an English statutory apprenticeship.
Definition of a care leaver
3. The additional conditions specified for the purposes of section 254A(3)(b) of the Income Tax (Earnings and Pensions) Act 2003 (definition of a care leaver) are that the person—
(a) was under the age of 25 at the time when they began an English statutory apprenticeship ( 3 ); and
(b) is—
(i) an eligible child as defined by Paragraph 19B(2) of Schedule 2 to the Children Act 1989( 4 );
(ii) a relevant child as defined by section 23A(2) of the Children Act 1989( 5 ); or
(iii) a former relevant child as defined by section 23C(1) of the Children Act 1989( 6 ).
Care leaver’s apprenticeship bursary payment
4. —(1) The conditions specified for the purposes of section 254A(2)(d) of the Income Tax (Earnings and Pensions) Act 2003(conditions specified in relation to the care leaver’s apprenticeship bursary payment) are that the payment is—
(a) made on or after 1st August 2023 ,
(b) no more than £3,000,
(c) made to any one care leaver who is an apprentice undertaking an English statutory apprenticeship which began on or after 1st August 2023 , and
(d) payable by the Education and Skills Funding Agency, an executive agency of the Department for Education, in accordance with the document entitled “Apprenticeships care leavers’ bursary policy summary”, published on 23rd June 2020, as it has effect from time to time( 7 ).
(1A) Where the payment is made in instalments, the aggregate of those instalments must not exceed £3,000.
(2) Reference in subsection (1) to the effect which the document “Apprenticeships care leavers’ bursary policy summary” has from time to time includes a reference to any amendment to that document published before the date on which these Regulations are made.
James Morris
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd September 2020
2003 c. 1 . Section 254A was inserted by section 11 of the Finance Act 2020 (c. 14) , with effect in relation to the tax year 2020-21 and subsequent tax years.
2009 c. 22 . Section 40A was inserted by section 26(1) of the Enterprise Act 2016 (c. 12) .
The minimum age for an apprentice undertaking an English statutory apprenticeship is 16 years old. The apprentice must start their apprenticeship after the last Friday in June of the academic year (1 August to 31 July) in which they have their 16th birthday in order to be eligible to undertake the apprenticeship.
Section 23A was inserted by section 2(1) and (4) of the Children (Leaving Care) Act 2000 (c. 35) . Section 23A(2)(a) was amended by S.I. 2016/413 .
Section 23C was inserted by section 2(1) and (4) of the Children (Leaving Care) Act 2000.
The document titled “Apprenticeships care leavers’ bursary policy summary” is available at https://www.gov.uk/government/publications/apprenticeships-bursary-for-care-leavers . Hard copies of this document can be obtained from the Education and Skills Funding Agency, Sanctuary Buildings, 20 Great Smith Street, London, SW1P 3BT.