Income Tax (Trading and Other Income) Act 2005 section 807

Calculation of "total qualifying care receipts"

Section 807 explains how to calculate an individual's "total qualifying care receipts" for a tax year, and in particular that no deductions of any kind are permitted in arriving at that figure.

• Total qualifying care receipts must be calculated without any deduction for expenses or any other matter.
• The figure represents gross income from qualifying care — not a net profit figure.
• The level of total qualifying care receipts determines which form of tax relief the individual can claim: full relief or the alternative method of calculation.
• This rule applies for all purposes of the qualifying care relief chapter of the Act.