http://www.legislation.gov.uk/uksi/2024/423/contents/made

The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024

King's Printer of Acts of Parliament

2024-03-25

INCOME TAX

This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) in respect of qualifying care relief amounts, which are increased by reference to the Consumer Price Index. This increase has effect for the 2024-25 tax year and subsequent tax years.