Article 2 Indexation of qualifying care relief amounts

The Income Tax (Trading and Other Income) Act 2005^f1 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”.

Annotations

f1: The amounts in the sections amended by this Order were last substituted by S.I. 2025/51.
f2: Section 811(1A) was inserted by paragraph 12(2) of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33).