---
title: "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025"
id: 22b0adc4-398a-41dc-8371-00748aef6355
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/51
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/22b0adc4-398a-41dc-8371-00748aef6355
language: en
in_force_from: 2025-01-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/51/data.xml
read_on: 2026-11-10
sha256: 074aa6b763f4aba3a6179d351f8b0d2726479971d394a06936d5bd69c59f44bd
provisions: 3
---

# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025

## Title and introductory text {#prelims}

2025 No. 51
INCOME TAX
The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025
Made
21st January 2025
The Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005.

## 1 Citation and interpretation {#article-1}

(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025.
(2) This Order has effect for the tax year 2025-26 and subsequent tax years.

## 2 Indexation of qualifying care relief amounts {#article-2}

The Income Tax (Trading and Other Income) Act 2005 is amended as follows—
(a) in section 808(2) (the individual’s limit: the fixed amount) for “£19,360” substitute “£19,690”;
(b) in section 811(1A) (the weekly amount for an adult) for “£485” substitute “£495”;
(c) in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£405” substitute “£415”;
(d) in section 811(2)(b) (the weekly amount for an older child) for “£485” substitute “£495”.