Section 806A | Meaning of providing shared lives care ^F1

(1)For the purposes of this Chapter shared lives care is provided by an individual if—^F1

(a)the individual provides accommodation and care for an adult or child (“X”) who has been placed with the individual, and^F1

(b)the conditions in subsection (2) are met.^F1

(2)The conditions are—^F1

(a)the accommodation is in the individual's own home,^F1

(b)the accommodation and care are provided on the basis that X will share the individual's home and daily family life during the placement,^F1

(c)the placement is made under a specified social care scheme,^F1

(d)the individual does not provide the accommodation and care as a foster carer, and^F1

(e)the individual is not excluded within the meaning of section 806(5).^F1

(3)Section 806(5) has effect for the purposes of subsection (2)(e) as if references to the child were to X (whatever X's age).^F1

(4)“Specified social care scheme” means a social care scheme of a kind specified or described in an order made by the Treasury.^F1

(5)An order under subsection (4) may make provision having effect in relation to the tax year current on the day on which the order is made.^F1

(6)In this section—^F1

“care” means personal care, including assistance and support;

“home” means an individual's only or main residence;

“social care scheme” means a scheme, service or arrangement for those who, by reason of age, illness, disability or other vulnerability, are in need of care.