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

Meaning of providing shared lives care

Section 806A defines what it means to provide shared lives care for the purposes of the foster care relief rules, setting out the conditions that must be met for an arrangement to qualify.

• Shared lives care arises where an individual provides accommodation and care in their own home for an adult or child placed with them, on the basis that the person will share the individual's home and daily family life
• The placement must be made under a social care scheme specified by Treasury order, and the individual must not be acting as a foster carer
• The individual must not be excluded under the rules in section 806(5), which apply here as if references to a child cover the person being cared for regardless of their age
• "Care" means personal care including assistance and support, and "social care scheme" covers any scheme, service or arrangement for those in need of care by reason of age, illness, disability or other vulnerability