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The Shared Lives tax break
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.
We are working with HMRC to produce clearer guidance, but the current Help Sheet 236 Foster and Adult Placement Carers is here. Al
ways seek expert, qualified advice on any personal tax or financial issues.