SI 2018/317 - The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018

Released 08 March 2018

SI 2018/317 amends SI 2011/712 in relation to payments for shared life care under an adult placement scheme from the 2017-18 tax year.

The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018 amends the Qualifying Care Relief (Specified Care Schemes) Order 2011 (SI 2011/712). An individual who provides foster care, shared lives care or both is entitled to qualifying care relief from income tax. The Income (Trading and Other Income) Act 2005, s. 806A sets out the conditions that an individual must meet in order to provide shared lives care, one of which is that the shared lives care is provided under a ‘specified social care scheme’. The 2011 Order (as amended by SI 2012/791) specifies four types of scheme: adult placement schemes, kinship care schemes, staying put care schemes and parent and child schemes. The amendments relate to adult placement schemes and update the reference to replacement Regulations in England and permit payment for care provided under a scheme to be made by the scheme or the person carrying on the scheme provided the payments are not made in a fiduciary or representative capacity and the scheme does not permit the carer to receive other payments for providing the care. The Order has effect for the tax year 2017-18 and subsequent years (authority for retrospective effect by ITTOIA 2005, s. 806A(5)).

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