{
  "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2024/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2024/article-2.json",
  "legislation": "uksi/2024/423",
  "legislation_title": "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2024",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of qualifying care relief amounts for the tax year 2024-25",
  "text": "For the tax year 2024-25 and subsequent tax years—\n(a) the amount specified in section 808(2) (the fixed amount) is replaced with “£19,360”;\n(b) the amount specified in section 811(1A) (the weekly amount for an adult) is replaced with “£485”;\n(c) the amount specified in section 811(2)(a) (the weekly amount for a child under 11 years old) is replaced with “£405”;\n(d) the amount specified in section 811(2)(b) (the weekly amount for an older child) is replaced with “£485”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The amount in section 808(2) was last substituted by section 28(2)(a) of F(No.2)A 2023."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The amount specified in section 811(2)(a) was last substituted by section 28(3)(b) of F(No.2)A 2023."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The amount specified in section 811(2)(b) was last substituted by section 28(3)(c) of F(No.2)A 2023."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/423/article/2",
    "retrieved_at": "2026-10-28T21:31:56.423216+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}