811The amount per [F1adult or] childU.K.
[F2(1)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 [F3£485].]
(2)The weekly amount for a child is—
(a)[F4£405] for a week throughout which the child is under 11 years old, and
(b)[F5£485] for other weeks.
F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)If an individual provides [F7qualifying 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.
Textual Amendments
F1Words in s. 811 heading inserted (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. 12(5) (with Sch. 1 para. 37)
F2S. 811(1)(1A) substituted (16.12.2010) for s. 811(1) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 12(2) (with Sch. 1 para. 37)
F3Sum in s. 811(1A) substituted (25.3.2024 for the tax year 2024-25 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024 (S.I. 2024/423), art. 2(b)
F4Sum in s. 811(2)(a) substituted (25.3.2024 for the tax year 2024-25 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024 (S.I. 2024/423), art. 2(c)
F5Sum in s. 811(2)(b) substituted (25.3.2024 for the tax year 2024-25 and subsequent tax years) by The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024 (S.I. 2024/423), art. 2(d)
F6S. 811(3) omitted (6.4.2023 for the tax year 2023-24 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 28(3)(d)(6)
F7Words in s. 811(4) 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. 12(4) (with Sch. 1 para. 37)