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The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026

S.I. 2026/39 · Made 20 January 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 20th January 2026

The Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005f1.

Annotations to the whole text

Footnotes

f1

2005 c. 5; section 828A was inserted by section 28(4) Finance (No. 2) Act 2023 (c. 30).

Contents

  1. 1Citation and effect
  2. 2Indexation of qualifying care relief amounts
  3. Signature
  4. Explanatory note

1Citation and effect

(1)

This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026.

(2)

This Order has effect for the tax year 2026-27 and subsequent tax years.

2Indexation of qualifying care relief amounts

The Income Tax (Trading and Other Income) Act 2005f1 is amended as follows—

(a)

in section 808(2) (the individual’s limit: the fixed amount) for “£19,690” substitute “£20,440”;

(b)

in section 811(1A)f2 (the weekly amount for an adult) for “£495” substitute “£515”;

(c)

in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£415” substitute “£435”;

(d)

in section 811(2)(b) (the weekly amount for an older child) for “£495” substitute “£515”.

Signature

Gen Kitchen

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty's Treasury

20th January 2026

Explanatory note

(This note is not part of the Order)

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 2026-27 and subsequent tax years.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to a previously announced policy and relates to routine changes to thresholds to a predetermined indexation formula.