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

S.I. 2026/39 · made 20 January 2026

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.

Made under: Income Tax (Trading and Other Income) Act 2005

PDFs: Printed copy https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2026/pdf/uksi_20260039_en.pdf

## Introductory text

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 2005.

## 1 Citation 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.

## 2 Indexation of qualifying care relief amounts

The Income Tax (Trading and Other Income) Act 2005 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) (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.

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Source: https://www.legislation.gov.uk/uksi/2026/39 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.