The Education (School Meals) (Scotland) Regulations 2003
These Regulations prescribe, for the purposes of section 53(3)(a)(iv) and (b)(iii) of the Education (Scotland) Act 1980 (“the 1980 Act”) the tax credit entitling a pupil to free school meals. Where the pupil’s parent or the pupil is in receipt of Child Tax Credit, based on an annual income not exceeding the amount determined for the purposes of section 7(1)(a) of the Tax Credits Act 2002, currently £13,230 per annum, and is not in receipt of Working Tax Credit, the pupil is entitled to free school meals.