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Reforming the taxation of adult placement carers

Category Technical Articles
AuthorTechnical Department
Article by Robin Williamson, Technical Director, Low Incomes Tax Reform Group, and Kathryn Dovey, Assistant Consultant with Ernst & Young. This article appeared in the January 2004 issue of Tax Adviser. To download the article in Adobe (pdf) format, please click on the link below.


  • A new non-statutory tax relief is available in 2003-2004 for adult placement carers, 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 calcultate 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 fact sheet will be issued with 2003-04 self-assessment returns.

Technical Department
020 7235 9381

January 2004 by Robin Williamson


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