BIM52754 | Care providers: qualifying care relief: excluded individuals

S806(5) Income Tax (Trading and Other Income) Act 2005

The following are excluded from obtaining qualifying care relief:

• the parent of the child or adult;

• a person who is not the parent but has parental responsibility;

• a person in whose favour a residence order was made in respect of the child or adult or who was named in a child arrangements order as a person with whom the child was to live immediately before the care order was made;

• (in Scotland) a person in whose favour a residence order was made in respect of the child or adult or who was named in a child arrangements order as a person with whom the child was to live, spend time or otherwise have contact immediately before the child or adult was placed in care; and

• a person with whom the child or adult is placed under a placement within S22C(6)(d) Children Act 1989.