Income Tax (Trading and Other Income) Act 2005 section 805A

Meaning of providing qualifying care

Section 805A defines what counts as "providing qualifying care" for the purposes of the qualifying care relief rules.

• Qualifying care covers foster care, shared lives care, or both provided together
• The care can be provided by an individual acting alone or in partnership with others
• There is no requirement to provide both types of care — either one on its own qualifies
• This definition underpins the entire qualifying care relief chapter and determines who can benefit from the relief