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The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018

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Citation, commencement and effect

1.—(1) This Order may be cited as the Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018 and comes into force on 29th March 2018.

(2) This Order has effect for the tax year 2017-2018 and subsequent tax years.

Amendments to the Qualifying Care Relief (Specified Social Care Schemes) Order 2011

2.—(1) The Qualifying Care Relief (Specified Social Care Schemes) Order 2011(1) is amended as follows.

(2) In article 4—

(a)in paragraph (3), for sub-paragraph (a) substitute—

“(a)in England, a shared lives carer within the meaning given by the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014(2),”, and

(b)in paragraph (4)—

(i)omit “from L”, and

(ii)at the end insert—

“from—

(a)L, or

(b)subject to paragraph (4A), the relevant social care scheme or the person who carries on the scheme.”.

(3) After paragraph (4) insert—

“(4A) Sub-paragraph (b) of paragraph (4) does not apply if—

(a)under the relevant social care scheme, the payment made by the scheme or the person who carries on the scheme is made in a fiduciary or representative capacity in relation to X, or

(b)the relevant social care scheme would permit Y to receive any other payment for providing care to X.”.

Craig Whittaker

David Rutley

Two of the Lords Commissioners of Her Majesty’s Treasury

7th March 2018

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