SI 2025/51 The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025

Published on: 22 January 2025

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Specialist Tax Statutory Instruments

Article summary

This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (IT(TOI)A 2005) in respect of qualifying care relief amounts, which are increased by reference to the consumer price index.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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