# The Income Tax (Digital Obligations) Regulations 2026, Regulation 42: Providers of qualifying care


This Chapter applies to a person for a tax year for which the person qualifies for qualifying care relief within the meaning of section 804(1) of ITTOIA 2005 (person who qualifies for relief).

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/42 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.