2026 No. 39

INCOME TAX

The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026

Made20th January 2026

The Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005¹.

1 This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026.

2 This Order has effect for the tax year 2026-27 and subsequent tax years.

The Income Tax (Trading and Other Income) Act 2005² is amended as follows—

a in section 808(2) (the individual’s limit: the fixed amount) for “£19,690” substitute “£20,440”;

b in section 811(1A)³ (the weekly amount for an adult) for “£495” substitute “£515”;

c in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£415” substitute “£435”;

d in section 811(2)(b) (the weekly amount for an older child) for “£495” substitute “£515”.

1
2005 c. 5; section 828A was inserted by section 28(4) Finance (No. 2) Act 2023 (c. 30).
2
The amounts in the sections amended by this Order were last substituted by S.I. 2025/51.
3
Section 811(1A) was inserted by paragraph 12(2) of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33).