Exemptions from income tax are available in respect of certain payments made to adopters and special guardians or a person with whom the child has been placed under a residence order1.
Parents of the child in question, or the spouse of a parent (including ex-spouses and civil partners) are not entitled to the available exemptions2. Similarly, kinship carers who provide care to a child who has not been formally placed with them under a residence order, are not considered to be a guardian eligible for income tax exemption. However, kinship carers are entitled to claim income tax relief for shared
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Web page updated on 17 Mar 2025 16:53