C1Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
F1Carers
S. 306A and cross-heading inserted (with effect in accordance with s. 14(4) of the amending Act) by Finance Act 2015 (c. 11), s. 14(2)
306ACarers: board and lodging
1
For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal care to another individual (“the recipient”) at the recipient's home, in a case where the recipient is in need of personal care because of—
a
old age,
b
mental or physical disability,
c
past or present dependence on alcohol or drugs,
d
past or present illness, or
e
past or present mental disorder.
2
No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of board or lodging (or both) to an individual employed as a home care worker if the provision is—
a
on a reasonable scale,
b
at the recipient's home, and
c
by reason of the individual's employment as a home care worker.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)