Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 2Foster-care relief
Individual’s limit
811The amount per child
1
An individual’s amount per 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 foster care for the child, by
b
the weekly amount for the child.
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 subsection (2).
4
If an individual provides foster care for a 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.