S808-S811, S821 Income Tax (Trading and Other Income) Act 2005

An individual's qualifying amount for a tax year is comprised of the following.

Their share of the fixed amount of £10,000. Where a residence is used for the provision of care by more than one individual, each receives an equal share of the fixed amount. If the income period (which is the basis period for the year for trading income or tax year in non-trade cases) is not a full year, the fixed amount is adjusted proportionately.

Weekly amounts for each cared-for child or adult based on the number of weeks during the income period for the tax year. The weekly amounts are:

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