BIM52815 | Care providers: qualifying guardians

S744 Income Tax (Trading and Other Income) Act 2005

Qualifying guardians are individuals who care for one or more children placed with them under:

• a special guardianship order, or

• a residence order,

• where that individual is not the children’s parent or step parent.

Qualifying guardians are exempt from Income Tax on any qualifying payments they receive as a guardian.

Qualifying payments are payments:

• by the child’s parents or payments by, or on behalf of, the local authority,

• to a qualifying guardian, and

• which are made in relation to a special guardianship order or residence order.