{
  "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025",
  "json_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025.json",
  "id": "uksi/2025/51",
  "title": "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025",
  "short_title": "Income Tax (Indexation of Qualifying Care Relief Amounts) 2025",
  "long_title": "This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) in respect of qualifying care relief amounts, which are increased by reference to the consumer price index. This increase has effect for the tax year 2025-26 and subsequent tax years.",
  "citation": "S.I. 2025/51",
  "type": "uksi",
  "year": "2025",
  "number": "51",
  "version": "current",
  "date": "2025-01-21",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Indexation of qualifying care relief amounts",
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
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      "language": null,
      "date": "2025-01-21",
      "size": 176991,
      "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/pdf/uksi_20250051_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/51/pdfs/uksi_20250051_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/changes.json",
  "changes_made_by": 4,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/51",
    "retrieved_at": "2026-10-28T21:21:35.214783+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."
}