Care providers: qualifying guardians
S744 Income Tax (Trading and Other Income) Act 2005
Qualifying guardians are individuals who care for one or more children placed with them under:
- a special guardianship order, or
- a residence order,
- where that individual is not the children’s parent or step parent.
Qualifying guardians are exempt from Income Tax on any qualifying payments they receive as a guardian.
Qualifying payments are payments:
- by the child’s parents or payments by, or on behalf of, the local authority,
- to a qualifying guardian, and
- which are made in relation to a special guardianship order or residence order.