Guidance: Shared Lives Carers Payments and Qualifying Care Relief

We are in the process of making all of our guidance accessible online, you can download a copy of the guidance document from the bottom of the page.

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PLEASE NOTE: The figures in this guidance relate to the pre 2023 rates for QCR . We are updating this document and will release the new version soon.

Prior to 2023 the rates were a fixed household amount of £10,000 and a weekly amount of £250 for each person supported.

The rates for 2024/2025 (until April 5th this year) are a fixed household amount of £19,360 and a weekly amount of £485 for each person supported.

The rates for 2025/2026 (from April 5th this year) will be a fixed household amount of £19,690, and a weekly amount of £495

You can find more examples, in the 2023 Shared Lives Tax Factsheet

Contents

Qualifying Care Relief

What counts as your Shared Lives income (your receipts)?

What is a qualifying amount?

Payments to live-in Shared Lives carers

Changes to Qualifying Care Relief

Other payments for care in Shared Lives

Qualifying care relief and other income

Completing your tax return

National insurance