Income Tax (Trading and Other Income) Act 2005

806 Meaning of providing foster care

(1) For the purposes of this Chapter foster care is provided if an individual—

(a) provides accommodation and maintenance for a child, and

(b) does so as a foster carer.

(2) An individual is a foster carer if the child is placed with the individual under any of the following enactments, unless the individual is excluded by subsection (5).

(3) The enactments are—

(a) section 23(2)(a) or 59(1)(a) of the Children Act 1989 (c. 41) (provision of accommodation for children by local authorities or voluntary organisations),

(b) regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49),

(c) section 70 of the Children (Scotland) Act 1995 (c. 36), and

(d) Article 27(2)(a) or 75(1)(a) of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (provision of accommodation for children by authorities or voluntary organisations).

(4) An individual is also a foster carer if—

(a) the individual is approved as a foster carer by a local authority or a voluntary organisation in accordance with regulations under section 5 of the Social Work (Scotland) Act 1968 (c. 49), and

(b) the child in respect of whom the accommodation is provided is being “looked after” by a local authority within the meaning of section 17(6) of the Children (Scotland) Act 1995 (c. 36),

unless the individual is excluded by subsection (5).

(5) The following are excluded individuals—

(a) a parent of the child,

(b) an individual who is not a parent of the child but who has parental responsibility (or, in Scotland, parental responsibilities) in relation to the child,

(c) if the child is in care and there was a residence order in force with respect to the child immediately before the care order was made, an individual in whose favour the residence order was made, and

(d) (in Scotland) if the child is in care and there was a residence order or contact order in force with respect to the child immediately before the child was placed in care, an individual in whose favour the residence order or contact order was made.