Section 811 | The amount per adult or child

(1)An individual's amount per adult or child for a tax year is found by multiplying—

(a)the number of weeks during the income period for the tax year in which the individual provides qualifying care for the adult or child, by

(b)the weekly amount for the adult or child.

(1A)The weekly amount for an adult is £515.

(2)The weekly amount for a child is—

(a)£435 for a week throughout which the child is under 11 years old, and

(b)£515 for other weeks.

(3)Repealed

(4)If an individual provides qualifying care for an adult or child during an income period for only part of a week, the part is treated as a whole week.

(5)If an income period begins or ends during a week, the week is treated as falling within the income period ending during the week.But if there is no such income period, the week is treated as falling within the income period beginning during the week.

(6)A week is a period of 7 days beginning with a Monday.