{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-811",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-811.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/811",
  "kind": "section",
  "number": "811",
  "heading": "The amount per adult or child",
  "text": "(1) An individual's amount per adult or child for a tax year is found by multiplying—\n(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\n(b) the weekly amount for the adult or child.\n(1A) The weekly amount for an adult is £515.\n(2) The weekly amount for a child is—\n(a) £435 for a week throughout which the child is under 11 years old, and\n(b) £515 for other weeks.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) If an individual provides qualifying care for an adult or child during an income period for only part of a week, the part is treated as a whole week.\n(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.\nBut if there is no such income period, the week is treated as falling within the income period beginning during the week.\n(6) A week is a period of 7 days beginning with a Monday.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/811",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}