§ Mr. Ben ChapmanTo ask the Chancellor of the Exchequer if he will make a statement on Government plans to ease the tax burden on foster carers. [116806]
§ Dawn PrimaroloClause 175 and Schedule 36 of the Finance Bill 2003 provide for a income tax relief for foster carers from April 2003. Foster carers will be exempt from income tax if their total receipts from foster care do not exceed an individual amount. The individual amount will consist of £10,000 per residence plus an additional amount per week per child of £200 a week for each child aged under eleven and £250 a week for each child aged eleven or over. This will ensure that benefits for these carers are applied consistently across the UK, and that they are not unfairly taxed upon the legitimate expenses they incur.