- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Income Tax
Made
7th March 2018
Laid before the House of Commons
8th March 2018
Coming into force
29th March 2018
The Treasury make the following Order in exercise of the powers conferred by section 806A(4) and (5) of the Income Tax (Trading and Other Income) Act 2005(1).
1.—(1) This Order may be cited as the Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018 and comes into force on 29th March 2018.
(2) This Order has effect for the tax year 2017-2018 and subsequent tax years.
2.—(1) The Qualifying Care Relief (Specified Social Care Schemes) Order 2011(2) is amended as follows.
(2) In article 4—
(a)in paragraph (3), for sub-paragraph (a) substitute—
“(a)in England, a shared lives carer within the meaning given by the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014(3),”, and
(b)in paragraph (4)—
(i)omit “from L”, and
(ii)at the end insert—
“from—
(a)L, or
(b)subject to paragraph (4A), the relevant social care scheme or the person who carries on the scheme.”.
(3) After paragraph (4) insert—
“(4A) Sub-paragraph (b) of paragraph (4) does not apply if—
(a)under the relevant social care scheme, the payment made by the scheme or the person who carries on the scheme is made in a fiduciary or representative capacity in relation to X, or
(b)the relevant social care scheme would permit Y to receive any other payment for providing care to X.”.
Craig Whittaker
David Rutley
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2018
(This note is not part of the Order)
This Order amends the Qualifying Care Relief (Specified Care Schemes) Order 2011 (S.I. 2011/712) (“the 2011 Order”).
This Order has effect for the tax year 2017-2018 and subsequent years, authority for this retrospective effect is provided by section 806A(5) of the Income (Trading and Other Income) Act 2005.
An individual who provides foster care, shared lives care or both is entitled to qualifying care relief from income tax. Section 806A of the Income (Trading and Other Income) Act 2005 sets out the conditions that an individual must meet in order to provide shared lives care. One of these conditions is that the shared lives care is provided under a “specified social care scheme”. The 2011 Order (as amended by S.I. 2012/791) specifies four types of scheme: adult placement schemes, kinship care schemes, staying put care schemes and parent and child schemes.
Article 2 of this Order amends the 2011 Order in relation to adult placement schemes to update the reference to replacement Regulations in England and permit payment for care provided under a scheme to be made by the scheme or the person carrying on the scheme provided the payments are not made in a fiduciary or representative capacity and the scheme does not permit the carer to receive other payments for providing the care.
A Tax Information and Impact Note covering this instrument was published on 22 November 2017 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.
2005 c. 5. Section 806A was inserted by paragraph 7 of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33).
S.I. 2011/712, amended by S.I. 2012/794 and S.I. 2014/852.
S.I. 2014/2936; “shared lives carer” is defined in regulation 2 of those Regulations.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including:
The data on this page is available in the alternative data formats listed: