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An individual's qualifying care relief limit is made up of a fixed amount and a weekly amount (see below).

Where gross income from provision of qualifying care receipts does not exceed the individual's qualifying care relief limit, the income is not charged to tax¹.

The care provider's total qualifying care receipts (see E1.702) are compared to individual's qualifying care relief limit to determine which type of relief is due.

In calculating an individual's 'total qualifying care receipts' for a tax year, no deduction is allowed for expenses or any other matter². This gross income figure for qualifying care receipts is then used to determine the type of qualifying care relief available, whether full relief, or partial relief. It is not determinative of the deductions from income to establish taxable income (see below on specialist carers).

Two elements make up the individual's limit for the tax year³:

1. Ìý

   •ÌýÌýÌýÌý the fixed amount (apportioned between carers in a single residence) and adjusted if the income period is less than a year⁴,