A measure of tax relief is given to individuals who provide qualifying care (formerly, foster-care services) and who might be considered to be carrying on a trade, profession or vocation). The relief formerly given to foster carers was extended from April 2010 so that the relief is now available to ‘qualifying shared-lives carers’. As part of this change, ‘foster-care relief’ was renamed ‘qualifying-care relief’.

For an individual whose receipts from providing the care do not exceed a given threshold (the ‘individual’s limit’), a complete exemption is given from income tax on those receipts.

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