28 Qualifying care relief: increase in individual's limit
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Foster carers etc

28  Qualifying care relief: increase in individual's limit

(1)     Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care relief) is amended as follows.

(2)     In section 808 (the individual's limit)—

(a)     in subsection (2), for “£10,000” substitute “£18,140”, and

(b)     omit subsection (3) (which confers a power to amend that amount).

(3)     In section 811 (the amount per adult or child)—

(a)     in subsection (1A) (weekly amount for adult), for “£250” substitute “£450”,

(b)     in subsection (2)(a) (weekly amount for children under 11 years old), for “£200” substitute “£375”,

(c)     in subsection (2)(b) (weekly amount for older children), for “£250” substitute “£450”, and

(d)     omit subsection (3) (which confers a power to amend those amounts).

(4)     After section 828 insert—

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