
1 

(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025.
(2) This Order has effect for the tax year 2025-26 and subsequent tax years.
2 
The Income Tax (Trading and Other Income) Act 2005 is amended as follows—
(a) in section 808(2) (the individual’s limit: the fixed amount) for “£19,360” substitute “£19,690”;
(b) in section 811(1A) (the weekly amount for an adult) for “£485” substitute “£495”;
(c) in section 811(2)(a) (the weekly amount for a child under 11 years old) for “£405” substitute “£415”;
(d) in section 811(2)(b) (the weekly amount for an older child) for “£485” substitute “£495”.
Jeff Smith
Nicholas Dakin
Two of the Lords Commissioners of His Majesty's Treasury
21st January 2025