7U.K.After section 806 insert—
“806AMeaning of providing shared lives care
(1)For the purposes of this Chapter shared lives care is provided by an individual if—
(a)the individual provides accommodation and care for an adult or child (“X”) who has been placed with the individual, and
(b)the conditions in subsection (2) are met.
(2)The conditions are—
(a)the accommodation is in the individual's own home,
(b)the accommodation and care are provided on the basis that X will share the individual's home and daily family life during the placement,
(c)the placement is made under a specified social care scheme,
(d)the individual does not provide the accommodation and care as a foster carer, and
(e)the individual is not excluded within the meaning of section 806(5).
(3)Section 806(5) has effect for the purposes of subsection (2)(e) as if references to the child were to X (whatever X's age).
(4)“Specified social care scheme” means a social care scheme of a kind specified or described in an order made by the Treasury.
(5)An order under subsection (4) may make provision having effect in relation to the tax year current on the day on which the order is made.
(6)In this section—
“care” means personal care, including assistance and support;
“home” means an individual's only or main residence;
“social care scheme” means a scheme, service or arrangement for those who, by reason of age, illness, disability or other vulnerability, are in need of care.
806BMeaning of “residence”
(1)In this Chapter “residence” means—
(a)a building, or part of a building, occupied or intended to be occupied as a separate residence, or
(b)a caravan or houseboat.
(2)If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.”