Citation, commencement and effect

1. —(1) This Order may be cited as the Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2012.

(2) This Order comes into force on 5th April 2012.

(3) This Order has effect for the tax year 2011-2012 and subsequent tax years.

Amendment to the Qualifying Care Relief (Specified Social Care Schemes) Order 2011

2. —(1)The Qualifying Care Relief (Specified Social Care Schemes) Order 2011( 2 ) is amended as follows.

(2) For article 2(b) substitute—

“ (b) in Scotland, to whom section 17(6) of the Children (Scotland) Act 1995 ( 3 ) applies, and ” .

(3) In article 2 in the appropriate place insert—

“ “school age” has the meaning given in section 31 of the Education (Scotland) Act 1980 ( 4 ) , ” .

(4) For article 3 substitute —

“ 3. For the purposes of paragraph (c) of subsection (2) of section 806A, a specified social care scheme means a scheme, service or arrangement that provides—

(a) adult placement care (article 4),

(b) kinship care (article 5),

(c) staying put care (article 6), or

(d) for a parent and his or her child to live with Y (article 7). ” .

(5) For article 6 substitute—

“ 6. —(1) A specified social care scheme in relation to staying put care must meet Conditions A to D.

(2) Condition A is that X—

(a) has reached the age of 18 but is under 21, or

(b) is—

(i) in further education,

(ii) in higher education, or

(iii) pursuing vocational training.

(3) In Scotland, Condition A is also met where X—

(a) is over school age but under 19 years, and

(b) was, at the time when he ceased to be of school age or at any subsequent time, a looked after child.

(4) Condition B is that, if X is aged 18 years or over, immediately before reaching 18 years X was a looked after child.

(5) In Scotland, where Condition A is met as described in paragraph (3), Condition B need not be met.

(6) Condition C is that Y receives payment from L for providing staying put care to X.

(7) Condition D is that X has a pathway plan. ”

(6) After article 6 insert—

“ Specified social care schemes providing for a parent and his or her child to live with Y

7. —(1) A specified social care scheme providing for a parent and his or her child to live with Y must meet Conditions A to C in this regulation.

(2) Condition A is that L has arranged for the parent and child to live with Y.

(3) Condition B is that Y provides care for the parent and child.

(4) Condition C is that Y receives payment from L for providing the accommodation and care for the parent and child. ” .