Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Care providers: qualifying care relief: excluded individuals

S806(5) Income Tax (Trading and Other Income) Act 2005

The following are excluded from obtaining qualifying care relief:

  • the parent of the child or adult;
  • a person who is not the parent but has parental responsibility;
  • a person in whose favour a residence order was made in respect of the child or adult or who was named in a child arrangements order as a person with whom the child was to live immediately before the care order was made;
  • (in Scotland) a person in whose favour a residence order was made in respect of the child or adult or who was named in a child arrangements order as a person with whom the child was to live, spend time or otherwise have contact immediately before the child or adult was placed in care; and
  • a person with whom the child or adult is placed under a placement within S22C(6)(d) Children Act 1989.