---
title: "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024"
id: dd9f51f0-cd3b-43ef-83cc-89ed9e4e9130
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/423
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/dd9f51f0-cd3b-43ef-83cc-89ed9e4e9130
language: en
in_force_from: 2024-03-25
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/423/data.xml
read_on: 2026-11-10
sha256: 5556821f98ac4f582be0b210ebdee4c24b629e6287d644a0f65db229bf70ff17
provisions: 3
---

# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024

## Title and introductory text {#prelims}

2024 No. 423
INCOME TAX
The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024
Made
25th March 2024
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 2024.
(2) In this Order, references to sections are references to sections of the Income Tax (Trading and Other Income) Act 2005.

## 2 Indexation of qualifying care relief amounts for the tax year 2024-25 {#article-2}

For the tax year 2024-25 and subsequent tax years—
(a) the amount specified in section 808(2) (the fixed amount) is replaced with “£19,360”;
(b) the amount specified in section 811(1A) (the weekly amount for an adult) is replaced with “£485”;
(c) the amount specified in section 811(2)(a) (the weekly amount for a child under 11 years old) is replaced with “£405”;
(d) the amount specified in section 811(2)(b) (the weekly amount for an older child) is replaced with “£485”.