Article 2 Indexation of qualifying care relief amounts for the tax year 2024-25

For the tax year 2024-25 and subsequent tax years—

(a)

the amount specified in section 808(2)^f1 (the fixed amount) is replaced with “£19,360”;

(b)

the amount specified in section 811(1A)^f2 (the weekly amount for an adult) is replaced with “£485”;

(c)

the amount specified in section 811(2)(a)^f3 (the weekly amount for a child under 11 years old) is replaced with “£405”;

(d)

the amount specified in section 811(2)(b)^f4 (the weekly amount for an older child) is replaced with “£485”.

Annotations

f1: The amount in section 808(2) was last substituted by section 28(2)(a) of F(No.2)A 2023.
f2: Section 811(1A) was substituted by paragraph 12(2) of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33). The amount specified in section 811(1A) was last substituted by section 28(3)(a) of F(No.2)A 2023.
f3: The amount specified in section 811(2)(a) was last substituted by section 28(3)(b) of F(No.2)A 2023.
f4: The amount specified in section 811(2)(b) was last substituted by section 28(3)(c) of F(No.2)A 2023.