Part 7Income charged under this Act: rent-a-room and F1qualifying care relief
Chapter 2F2qualifying care relief
Pt. 7 Ch. 2 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 29 (with Sch. 1 para. 37)
Individual's limit
808The individual's limit
1
For the purposes of this Chapter an individual's limit for a tax year is the total of—
a
the fixed amount for the tax year or, if section 809 or 810 applies, the individual's share of that amount, and
b
each amount per F4adult or child for the individual for the tax year (see section 811).
2
For the purposes of this Chapter the fixed amount for a tax year is £10,000.
3
The Treasury may by order amend the sum for the time being specified in subsection (2).
809F5Share of fixed amount: residence used by more than one carer
1
This section applies if in a tax year—
a
the residence used to provide the qualifying care from which an individual's qualifying care receipts for the tax year are derived is also used by another individual to provide qualifying care, and
b
the other individual also has qualifying care receipts for the tax year.
2
Each individual's share of the fixed amount for the tax year is the fixed amount divided by the total number of individuals who—
a
use the residence in the tax year to provide qualifying care, and
b
have qualifying care receipts for the tax year.
810Share of fixed amount: income period not a year
1
This section applies if in a tax year an individual's income period for the individual's F6qualifying care receipts is a period other than a year.
2
The individual's share of the fixed amount for the tax year is—
where—
AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and
D is the number of days in the individual's income period.
811The amount per F3adult or child
F71
An individual's amount per adult or child for a tax year is found by multiplying—
a
the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by
b
the weekly amount for the adult or child.
1A
The weekly amount for an adult is £250.
2
The weekly amount for a child is—
a
£200 for a week throughout which the child is under 11 years old, and
b
£250 for other weeks.
3
The Treasury may by order amend any amount for the time being specified in F8subsection (1A) or (2).
4
If an individual provides F9qualifying care for an adult or child during an income period for only part of a week, the part is treated as a whole week.
5
If an income period begins or ends during a week, the week is treated as falling within the income period ending during the week.
But if there is no such income period, the week is treated as falling within the income period beginning during the week.
6
A week is a period of 7 days beginning with a Monday.
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)