Income Tax (Trading and Other Income) Act 2005 section 806

Meaning of providing foster care

Section 806 defines what counts as "providing foster care" for the purposes of the foster care income tax relief provisions, and identifies who qualifies as a foster carer and who is excluded from that definition.

• Foster care means providing both accommodation and maintenance for a child in the capacity of a foster carer under specified legislation across the UK jurisdictions.
• A person is a foster carer if a child is placed with them under relevant children's legislation in England, Wales, Scotland or Northern Ireland, or under a compulsory or interim compulsory supervision order in Scotland.
• In Scotland, a person also qualifies as a foster carer if approved by a local authority or voluntary organisation and the child is either looked after by a local authority or subject to an order under the Children's Hearings (Scotland) Act 2011.
• Certain individuals are excluded from being treated as foster carers, including the child's parents, those with parental responsibility, persons named in prior child arrangements or residence orders, and those caring for a child under specific "connected persons" placements.