Policy paper

Increase in Qualifying Care Relief

This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.

From:
HM Revenue & Customs
Published
15 March 2023

Documents

Qualifying Care Relief increase

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Details

This measure increases the amount of the income tax qualifying care relief available to foster carers and shared lives carers, and automatically increases the relief each year in line with inflation.

This increase sets qualifying care relief for the tax year 2023 to 24 to:

  • The carer’s share of a fixed amount of £18,140, plus
  • Weekly amounts for each cared-for child or adult:
    • £375 for each child under 11 years of age
    • £450 for each child 11 years of age or older
    • £450 for each adult

Each tax year, starting in 2024 to 25, these rates will increase in line with consumer price index (CPI) inflation. The rates will be rounded to the nearest £10 for the fixed amount, and nearest £5 for the weekly amounts.

Published 15 March 2023

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