Citation and interpretation

1. —(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025.

(2) This Order has effect for the tax year 2025-26 and subsequent tax years.

Indexation of qualifying care relief amounts

2.The Income Tax (Trading and Other Income) Act 2005( 2 ) is amended as follows—

(a) in section 808(2) (the individual’s limit: the fixed amount) for “£19,360” substitute “£19,690” ;

(b) in section 811(1A)( 3 ) (the weekly amount for an adult) for “£485” substitute “£495” ;

(c) in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£405” substitute “£415” ;

(d) in section 811(2)(b) (the weekly amount for an older child) for “£485” substitute “£495” .