Draft legislation: The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018

The proposed regulations do not take account of the current ways in which shared lives carers are paid and would involve extensive record keeping and reporting for these schemes – and increased work for HMRC – for the relief to be obtained by carers. It would also mean shared lives schemes would incur increased costs while some carers may incur unexpected tax bills. We recommend that the regulations be amended to state explicitly that payments made in accordance with authorised shared lives schemes are recognised as qualifying care receipts, regardless of the actual payer.