The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025 No. 51

Indexation of qualifying care relief amounts

2.  The Income Tax (Trading and Other Income) Act 2005(1) is amended as follows—

(a) in section 808(2) (the individual’s limit: the fixed amount) for “£19,360” substitute “£19,690”;

(b) in section 811(1A)(2) (the weekly amount for an adult) for “£485” substitute “£495”;

(c) in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£405” substitute “£415”;

(d) in section 811(2)(b) (the weekly amount for an older child) for “£485” substitute “£495”.

(1)

The amounts in the sections amended by this Order were last substituted by S.I. 2024/423.

(2)

Section 811(1A) was inserted by paragraph 12(2) of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33).