Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 811: The amount per child
3015.This section determines the variable component in calculating the individual’s “limit” for the tax year: “the amount per child”. It is based on paragraphs 8 and 9 of Schedule 36 to FA 2003.
3016.The amount per child for a tax year depends on the duration of the foster care and the age of the child fostered.
3017.The duration of the foster care is measured in weeks. Subsections (4) to (6) give rules that identify relevant weeks.