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The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2012

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Qualifying Care Relief (Specified Social Care Schemes) Order 2011 (S.I. 2011/712) (“the 2011 Order”).

Section 806A of the Income (Trading and Other Income) Act 2005 (c. 5) (“ITTOIA 2005”) sets out the conditions to be met for an individual to be providing shared lives care for the purposes of qualifying care relief from income tax. One of these conditions is that the shared lives care is provided under a “specified social care scheme” (section 806A(2)(c)). The 2011 Order specified three types of scheme (adult placement schemes, kinship care schemes and staying put care schemes) and set out the conditions to be met in relation to each.

Article 2, paragraphs (2) and (3), amends the interpretation provisions in the 2011 Order, including changing the definition of a “looked after child” as it applies to Scotland.

Article 2(5) substitutes a new article 6 on staying put care so as to amend Conditions A and B. New article 6(3) (Condition A) removes the requirement that a young person under 21 must be in full time education or training in order for the care to be given under this kind of specified social care scheme. It also brings within the scope of the relief those individuals providing staying put care to young people in Scotland over school age and under 19 who ceased to be looked after children on or after reaching school age.

Article 2(6) amends the 2011 Order to specify a further type of social care scheme, providing accommodation and care for a parent and his or her child.

This Order has effect for the tax year 2011-2012, as permitted by section 806A(5) of ITTOIA 2005, and to this extent has retrospective effect. It also has effect for subsequent tax years.

A Tax Information and Impact Note has not been prepared for this Instrument as it gives effect to previously announced policy.

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