---
title: "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026"
id: 31f2596d-4d18-4876-8953-60bcbd0333e2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/39
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/31f2596d-4d18-4876-8953-60bcbd0333e2
language: en
in_force_from: 2026-01-20
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/39/data.xml
read_on: 2026-11-10
sha256: 078aa84ecd7d20cef02feee96fd5721d122f9803cd1a3b5e7a87720a9b1ba800
provisions: 3
---

# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026

## Title and introductory text {#prelims}

2026 No. 39
INCOME TAX
The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026
Made
20th January 2026
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 effect {#article-1}

(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026.
(2) This Order has effect for the tax year 2026-27 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 “£19,690” substitute “£20,440”;
(b) in section 811(1A) (the weekly amount for an adult) for “£495” substitute “£515”;
(c) in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£415” substitute “£435”;
(d) in section 811(2)(b) (the weekly amount for an older child) for “£495” substitute “£515”.