F
oster arer's llowances
F
A
C
fca
Fostering allowances tax relief tax credit working tax credits income rules
Working tax credits
To qualify for working tax credit (WTC), a claimant must be in full-time paid work; called 'remunerative work' by the Revenue.
The number of hours required per week depends on the circumstances.
Someone counts as being in remunerative work if s/he is either employed or self-employed and working for payment or in expectation of payment.
Foster carers are treated as self-employed. So if someone is working as a foster carer, s/he can claim WTC if s/he is working for at least:
16 hours per week if s/he is responsible for a child.
Revenue guidance says that the hours of work a foster carer declares on her/his claim form should normally be accepted.
If someone does more than one job, the total hours are added together.
So if a foster carer is doing work in addition to foster caring, the hours from the other work can be included.
The Revenue says that someone who is self-employed can include hours spent providing services.
Also those that are necessary for self-employment, such as cleaning the
business and book-keeping.
Web site legal notices | © 2008 | Family Services Limited. Registered number England & Wales: 06410370
