BIM52805 - Care providers: Adult Carers and Adult Placement Schemes: arrangements for 2003/04 and later years

As with the earlier simplified arrangement the purpose of the new agreement is to enable adult placement carers to calculate a reasonable approximation of their actual expenses with the minimum of record keeping.

For the purposes of this arrangement, a person is an adult placement carer if:

• They provide accommodation and a significant degree of personal or non-personal care to an adult who has been placed with them through an adult placement scheme operated by a local authority or HSS trust (in Northern Ireland);
• The adult does not rent the accommodation (i.e. they have no contractual right to exclusive use of any part of the property. They may have right to privacy in their own rooms, but this does not amount to a rental).
• The adult effectively becomes part of the carer’s family.

The Inland Revenue accepts that all adult placement carers in schemes recognised by NAAPS fall within this definition. Other schemes will be considered on their facts.