# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026, Article 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”.

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Source: https://www.legislation.gov.uk/uksi/2026/39/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2026/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.