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HMRC internal manual

Business Income Manual

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HM Revenue & Customs
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Care providers: qualifying care relief: foster care

S806 Income Tax (Trading and Other Income) Act 2005

For the purposes of qualifying care relief, foster care is provided if an individual provides accommodation and maintenance for a child as a foster carer.

A foster carer is a person:

  1. with whom a child has been placed under 22C or S59(1) Children Act 1989 (CA 1989), or
  2. with whom a child has been placed under regulations made under S5 Social Work (Scotland) Act 1968 (SW(S)A 1968), or
  3. with whom a child has been placed under a compulsory supervision order made under S83 Children’s Hearings (Scotland) Act 2011 or under an interim compulsory supervision order made under S86 Children’s Hearings (Scotland) Act 2011, or
  4. with whom a child has been placed under Article 27(2)(a) or 75(1)(a) Children (Northern Ireland) Order 1995, SI 1995/755, or,
  5. who is approved as a foster carer by a local authority or voluntary organisation in accordance with regulations under S5 SW(S)A 1968 and is providing accommodation for the child who is being ‘looked after’ by a local authority within the meaning of S17(6) C(S)A 1995 or is subject to an order or warrant made by the children’s hearing or sheriff under the Children’s Hearings (Scotland) Act 2011.