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

• Citation: S.I. 2026/39
• Sections: 2

Section 1 Citation and effect

(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.

Section 2 Indexation of qualifying care relief amounts

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” .