Adult placement carers

Full-time carers


Private residence relief

Respite carers


Capital allowances

Class 2 contributions

Class 4 contributions

Employment status

Foster parents

Home responsibilities protection

Payments under Court of Protection Order

Qualifying care relief

Alternative calculation

Amount per adult or child

Capital allowances

Disabled children

Fixed amount

Foster care, meaning

Full relief


Individual's limit

Individuals qualifying for

Parent and baby schemes

Placement cap

Provision of qualifying care, meaning

Qualifying care receipts, meaning


Shared lives care, provision of

Specified social care schemes

Trading profits