The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025
This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) in respect of qualifying care relief amounts, which are increased by reference to the consumer price index. This increase has effect for the tax year 2025-26 and subsequent tax years.
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Lifecycle
Department
Made
21 Jan 2025
—
Comes into force
TBC
Enabling power
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.
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