Qualifying care relief increased

The Income Tax (Indexation of Qualifying Care Relief Amounts) Order, SI 2024/423, sets out the following amounts of relief from 2024/25 onwards:

• fixed amount: £19,360 (up from £18,140);
• weekly amount for an adult: £485 (up from £450);
• weekly amount for child under 11: £405 (up from £375); and
• weekly amount for older child: £485 (up from £450).