Tax Relief for Shared Lives Carers 

The HMRC Tax Concession for Shared Lives Carers is given on the basis that the carer uses their own home in their work and includes the person they support in their family life.

It is a generous concession, similar to the agreement which exists for foster carers. People who provide care and support, but who do not use their own home or include someone in their family life are not entitled to the Shared Lives Tax concession. Some Shared Lives schemes provide non-Shared Lives services (such as domiciliary care) as well as their regulated Shared Lives service. These other services may be very valuable and share some of the values of Shared Lives, but the people employed in them would not be eligible for the Shared Lives tax concession.

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http://www.sharedlivesplus.org.uk/sup...

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