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HM Revenue and Customs has published draft regulations, together with a draft explanatory memorandum, for public comment.
Qualifying Care Relief is an optional tax simplification scheme available to those providing qualifying care (including care under Shared Lives Schemes) which provides a standard relief instead of deductions for their actual expenses, allowing carers to keep simpler records.
The proposed secondary legislation would extend the scope of Qualifying Care Relief so that payments made by Shared Lives Schemes or persons carrying on such schemes to carers, are eligible for the Qualifying Care Relief from Income Tax provided certain conditions are met by the scheme.
The changes would be effective from 6 April 2017.