For updates affecting this Division please see Part E0 Updates
Qualifying care relief provides relief from tax on income arising from the provision of care for children and young people. It also covers income from caring for adults who need support to live independently. Not all care arrangements attract qualifying care relief (see E1.702).
Qualifying care relief applies where children or adults are placed with a paid carer by a local authority (or health and social care trusts in Northern Ireland), a fostering service, or a shared lives service provider1.
Qualifying care relief is available to foster carers and qualifying shared lives carers2. The relief extends to staying put and some kinship care arrangements3.
Shared lives care is where an adult or young person in need of long term support, is placed with a carer through a shared lives
Web page updated on 17 Mar 2025 16:40
