Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Relief if amount does not exceed limit
F1812Full qualifying care relief: introduction
Sections 813 and 814 (which give the full form of qualifying care relief) apply if—
(a)
an individual qualifies for qualifying care relief for a tax year,
(b)
the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and
(c)
sections 822 and 823 do not apply (accounting date for trade not 5 April).