Section 811 The amount per adult or childF7

United Kingdom

F1(1)

An individual's amount per adult or child for a tax year is found by multiplying—

(a)

the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by

(b)

the weekly amount for the adult or child.

(1A)

The weekly amount for an adult is F2£515.

(2)

The weekly amount for a child is—

(a)

F3£435 for a week throughout which the child is under 11 years old, and

(b)

F4£515 for other weeks.

F5(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

If an individual provides F6qualifying care for an adult or child during an income period for only part of a week, the part is treated as a whole week.

(5)

If an income period begins or ends during a week, the week is treated as falling within the income period ending during the week.

But if there is no such income period, the week is treated as falling within the income period beginning during the week.

(6)

A week is a period of 7 days beginning with a Monday.

Annotations

Textual amendments

F1: S. 811(1)(1A) substituted (16.12.2010) for s. 811(1) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 12(2) (with Sch. 1 para. 37)
F2: Sum in s. 811(1A) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026 (S.I. 2026/39), arts. 1(2), 2(b)
F3: Sum in s. 811(2)(a) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026 (S.I. 2026/39), arts. 1(2), 2(c)
F4: Sum in s. 811(2)(b) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026 (S.I. 2026/39), arts. 1(2), 2(d)
F5: S. 811(3) omitted (6.4.2023 for the tax year 2023-24 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 28(3)(d)(6)
F6: Words in s. 811(4) substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 12(4) (with Sch. 1 para. 37)
F7: Words in s. 811 heading inserted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 12(5) (with Sch. 1 para. 37)

Notes on Part 7

Textual amendments

F1: Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)

Notes on Chapter 2

Textual amendments

F1: Pt. 7 Ch. 2 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 29 (with Sch. 1 para. 37)