Part 7Income charged under this Act: rent-a-room and F2qualifying care relief
Chapter 2F3qualifying 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)
Basic definitions
806AF1Meaning of providing shared lives care
1
For the purposes of this Chapter shared lives care is provided by an individual if—
a
the individual provides accommodation and care for an adult or child (“X”) who has been placed with the individual, and
b
the conditions in subsection (2) are met.
2
The conditions are—
a
the accommodation is in the individual's own home,
b
the accommodation and care are provided on the basis that X will share the individual's home and daily family life during the placement,
c
the placement is made under a specified social care scheme,
d
the individual does not provide the accommodation and care as a foster carer, and
e
the individual is not excluded within the meaning of section 806(5).
3
Section 806(5) has effect for the purposes of subsection (2)(e) as if references to the child were to X (whatever X's age).
4
“Specified social care scheme” means a social care scheme of a kind specified or described in an order made by the Treasury.
5
An order under subsection (4) may make provision having effect in relation to the tax year current on the day on which the order is made.
6
In this section—
“care” means personal care, including assistance and support;
“home” means an individual's only or main residence;
“social care scheme” means a scheme, service or arrangement for those who, by reason of age, illness, disability or other vulnerability, are in need of care.
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)