# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024, 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) (the fixed amount) is replaced with “£19,360”;
(b) the amount specified in section 811(1A) (the weekly amount for an adult) is replaced with “£485”;
(c) the amount specified in section 811(2)(a) (the weekly amount for a child under 11 years old) is replaced with “£405”;
(d) the amount specified in section 811(2)(b) (the weekly amount for an older child) is replaced with “£485”.

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Source: https://www.legislation.gov.uk/uksi/2024/423/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2024/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.