Part 7Income charged under this Act: rent-a-room and qualifying care relief

Chapter 2qualifying care relief

Basic definitions

806Meaning of providing foster care

(1)

For the purposes of this Chapter foster care is provided if an individual—

(a)

provides accommodation and maintenance for a child, and

(b)

does so as a foster carer.

F1(2)

An individual is a foster carer if the child is placed with the individual by virtue of a compulsory supervision order or interim compulsory supervision order, or under any of the following enactments, unless the individual is excluded by subsection (5).

(3)

The enactments are—

(a)

section F222C or 59(1)(a) of the Children Act 1989 (c. 41) (provision of accommodation for children by local authorities or voluntary organisations),

F3(aa)

section 81 of the Social Services and Well-being (Wales) Act 2014 (provision of accommodation for children by local authorities).

(b)

regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49),

F4(c)

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

(d)

Article 27(2)(a) or 75(1)(a) of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (provision of accommodation for children by authorities or voluntary organisations).

F5(4)

An individual is also a foster carer if the individual is approved as a foster carer by a local authority or a voluntary organisation in accordance with regulations under section 5 of the Social Work (Scotland) Act 1968, and the child in respect of whom the accommodation is provided—

(a)

is being looked after by a local authority within the meaning of section 17(6) of the Children (Scotland) Act 1995, or

(b)

is subject to an order or warrant made by the children’s hearing or sheriff under the Children’s Hearings (Scotland) Act 2011,

unless the individual is excluded by subsection (5).

(5)

The following are excluded individuals—

(a)

a parent of the child,

(b)

an individual who is not a parent of the child but who has parental responsibility (or, in Scotland, parental responsibilities) in relation to the child,

F6(ba)

where the child is in care and there was a child arrangements order in force with respect to the child immediately before the care order was made, a person named in the child arrangements order as a person with whom the child was to live,

(bb)

(in Scotland) where the child is in care and there was a child arrangements order in force with respect to the child immediately before the child was placed in care, a person named in the child arrangements order as a person with whom the child was to live, spend time or otherwise have contact,

(c)

if the child is in care and there was a residence order in force with respect to the child immediately before the care order was made, an individual in whose favour the residence order was made, F7...

(d)

(in Scotland) if the child is in care and there was a residence order or contact order in force with respect to the child immediately before the child was placed in care, an individual in whose favour the residence order or contact order was made.F8; and

(e)

an individual with whom the child is placed under a placement falling within section 22C(6)(d) of the Children Act 1989.

F9(f)

an individual with whom the child is placed under a placement falling within section 81(6)(d) of the Social Services and Well-being (Wales) Act 2014.

F10(6)

In this section—

“compulsory supervision order” has the meaning given by section 83 of the Children’s Hearings (Scotland) Act 2011; and

“interim compulsory supervision order” has the meaning given by section 86 of that Act.