Indexation of qualifying care relief amounts for the tax year 2024-252.
For the tax year 2024-25 and subsequent tax years—
(a)
the amount specified in section 808(2)2 (the fixed amount) is replaced with “£19,360”
;
(b)
the amount specified in section 811(1A)3 (the weekly amount for an adult) is replaced with “£485”
;
(c)
the amount specified in section 811(2)(a)4 (the weekly amount for a child under 11 years old) is replaced with “£405”
;
(d)
the amount specified in section 811(2)(b)5 (the weekly amount for an older child) is replaced with “£485”
.