income tax/national insurance
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All foster carers are treated as self-employed for tax purposes. There is a specific tax scheme foster carers can use called qualifying care relief. The scheme calculates a generous tax threshold unique to the fostering household and when compared with their total fostering payments determines if a foster carer has to pay any tax from their fostering or not. For many foster carers their total fostering payments are below their tax threshold and they do not have to pay any tax.