Non statutory tax relief for adult placement carers

A new non-statutory relief is available in 2003/04 for adult placement carers (apc), who care in their homes for vulnerable adults placed with them by local authorities or independent charities.

The relief will allow carers of up to three adults to calculate their profits on a fixed expenses basis, with the minimum of record keeping.

There is also a favourable regime for respite, or short break, carers.

A help sheet and a fact sheet will be issued with 2003/04 self-assessment returns.

Source:
The magazine "Tax Adviser", journal of the Chartered Institute of Taxation and the Association of Tax Technicians
January 2004

Information Leaflet