Commentary

E1.704 Foster-care and other qualifying care relief—relief if amount does not exceed limit

Personal and employment tax

E1.704 Foster-care and other qualifying care relief—relief if amount does not exceed limit

E1.704 Foster-care and other qualifying care relief—relief if amount does not exceed limit

Full qualifying care relief is given where:

  1.  

    (a)     an individual qualifies for qualifying care relief for a tax year

  2.  

    (b)     the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and

  3.  

    (c)     the provisions described in E1.706 (the special rules for those who are trading and do not prepare accounts to 5 April) do not apply1

As far as (b) above is concerned, this makes it clear that qualifying care receipts that equal the individual's limit are within

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