Income Tax (Trading and Other Income) Act 2005 section 811

The amount per child

Section 811 sets out how to calculate the weekly amounts per adult or child that form the variable component of a foster carer's tax-exempt threshold for a tax year.

• The amount per adult or child is calculated by multiplying the number of qualifying care weeks in the income period by the applicable weekly rate
• The weekly rate is £450 for an adult, £375 for a child under 11, and £450 for a child aged 11 or over
• Any part-week of qualifying care counts as a full week for the purposes of the calculation
• A week runs from Monday to Sunday, with specific rules determining which income period a week falls into when income periods begin or end mid-week