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In force since 2026-01-20, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a change(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.
Propose a changeThe 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”.
Propose a change