# The Qualifying Care Relief (Specified Social Care Schemes) Order 2011, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Order)
Section 1 of, and Schedule 1 to, the Finance (No. 3) Act 2010 (c. 33) amends the Income Tax (Trading and Other Income) Act 2005 (c. 5) (“ITTOIA”) to extend foster care relief to qualifying shared lives carers.
The new relief is called qualifying care relief, and provides relief from income tax where qualifying care receipts do not exceed the individual’s limit (section 803(2)-(3) ITTOIA). Where qualifying care receipts exceed the individual’s limit, the individual may elect for an alternative method of calculating the income (section 803(4) ITTOIA).
Section 806A (meaning of providing shared lives care) of ITTOIA sets out the conditions which have to be met in order to provide shared lives care for the purposes of qualifying care relief. One of these conditions is that an adult or child has been placed with a carer under a “specified social care scheme” (section 806A(2)(c)).
A “social care scheme” is a scheme, service or arrangement for those who, by reason of age, illness, disability or other vulnerability, are in need of care (section 806A(6)). In this context “care” means personal care, including assistance and support (section 806A(6)).
This Order exercises powers given by section 806A(4) to specify the social care schemes that will meet the condition in section 806A(2)(c).
This Order has effect for the tax year 2010-2011, as permitted by section 806A(5) ITTOIA, and for subsequent tax years.
Article 2 sets out definitions used in this Order.
Article 3 sets out the type of scheme that will qualify for relief.
Article 4 sets out the three conditions which have to be met by adult placement care schemes to satisfy section 806A(2)(c).
Article 5 sets out the six conditions that have to be met by kinship care schemes to satisfy section 806A(2)(c).
Article 6 sets out the four conditions which have to be met by staying put care schemes to satisfy section 806A(2)(c).
A full impact assessment has not been produced for this instrument as it has a negligible impact on the private or voluntary sectors.

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Source: https://www.legislation.gov.uk/uksi/2011/712/note (the official version)
Page: https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-order-2011/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.