Change in the provision of food subsidies from 1. July 2022

On 01.07.2022 certain provisions of Act No. 232/2022 Z. z. on the financing of children’s leisure time and on amending and supplementing certain laws (hereinafter referred to as the Child Leisure Time Financing Act). In this regard, the Act on the financing of children’s leisure time with effect from 01.07.2022 amends Act No. 595/2003 Coll. on income tax, as amended, which makes changes to the provision of food subsidies.

• A food subsidy can be provided for a child attending the last year of nursery or primary school and living in a household where no member of the household did not claim the amount of the dependent child tax credit for that childwho has not attained the age of 15 years, living with him in the household according to the Income Tax Act (hereinafter referred to as “children without a tax bonus), this fact shall be disclosed to the applicant pursuant to Art. 4 shall be evidenced by an affidavit.

Accordingly, from 01.07.2022, in the case of children without a bonus, the subsidy for meals can only be provided to children in the last year of kindergarten or primary school, if the legal representative of the child, respectively. the person in whose care the child is (hereinafter also referred to as ‘the child’s parent’)
he or she has not claimed the child tax credit for a child under the age of 15
. There are therefore two age categories of children for food subsidies:

• 
  children in the last year of kindergarten or primary school up to 15 years of age
  if the parent has not claimed a tax bonus for the child under the Income Tax Act (e.g. persons with no taxable income, pension recipients), who are entitled to a food subsidy;

In the case of parents of this age category of children as a subsidy for food (if the child attended classes 20 days a month, the subsidy for food would be in the amount of 26 euros per month). The concurrent receipt of this tax bonus and the food subsidy under Art. 3 lit. (c) of the Subsidies Act is not possible.

• 
  children over 15 years of age in primary school
  (e.g. due to repeating a grade, postponement of compulsory school attendance), who are entitled to a subsidy for meals even if the parent has claimed a tax bonus (in the amount of EUR 40 per month) for this child