Glossary · UK
What is Qualifying Care Relief?
A tax exemption for foster carers and shared lives providers, covering a fixed weekly amount plus a per-person payment.
Full Definition
Qualifying Care Relief (QCR) allows foster carers, kinship carers, adult placement carers, and shared lives carers to receive a tax-free income up to an annual threshold without needing to keep detailed expense records. For 2026/27 the relief consists of a fixed household amount (£18,140 for foster carers) plus a weekly amount per person cared for (£400 for children under 11, £200 for older children and adults). Only income above the threshold is taxable, and carers can elect to use the simplified method or actual expenses if that is more beneficial. The relief is available to individuals registered with a recognised fostering or shared lives service and cannot be claimed by those operating through a limited company.