TCTM04908 - Sums disregarded in the calculation of income: Carer payments

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 9.

Disregard any payment by way of qualifying care receipts to the extent that those receipts qualify for tax relief under Chapter 2 of Part 7 of ITTOIA.

Qualifying care relief allows carers who look after children or adults to receive certain payments (qualifying amounts) tax-free. This includes foster care and shared lives care.

For further information on weekly amounts for each cared for child or adult, see BIM52765.