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In force since 2024-03-25, 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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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.
Propose a change(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.
Propose a changeFor 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”.
Propose a change