Commentary

E1.555 Exemption from charge to income tax for payments to adopters and guardians

Personal and employment tax

E1.555 Exemption from charge to income tax for payments to adopters and guardians

E1.555 Exemption from charge to income tax for payments to adopters and guardians

Exemptions from income tax are available in respect of certain payments made to adopters and (with effect from 6 April 2010) special guardians or a person with whom the child has been placed under a residence order1.

Parents of the child in question, or the spouse of a parent (including ex-spouses and civil partners) are not entitled to the available exemptions2. Similarly, kinship carers who provide care to a child who has not been formally placed with them under a residence order, are not considered to be a guardian eligible for income tax exemption.

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