
1 

(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2024.
(2) In this Order, references to sections are references to sections of the Income Tax (Trading and Other Income) Act 2005.
2 
For the tax year 2024-25 and subsequent tax years—
(a) the amount specified in section 808(2) (the fixed amount) is replaced with “£19,360”;
(b) the amount specified in section 811(1A) (the weekly amount for an adult) is replaced with “£485”;
(c) the amount specified in section 811(2)(a) (the weekly amount for a child under 11 years old) is replaced with “£405”;
(d) the amount specified in section 811(2)(b) (the weekly amount for an older child) is replaced with “£485”.
Joy Morrissey
Amanda Milling
Two of the Lords Commissioners of His Majesty's Treasury
25th March 2024