Income Tax Citation, commencement and effect 1 1 This Order may be cited as the Qualifying Care Relief (Specified Social Care Schemes) Order 2011. 2 This Order shall come into force on 4th April 2011. 3 This Order shall have effect for the tax year 2010-2011 and subsequent tax years. Interpretation 2 In this Order— “L” is a local authority or a health service body within section 986 (meaning of “health service body”) of the Corporation Tax Act 2010 . “looked after child” means a child— in England and Wales, to whom section 22C (ways in which looked after children are to be accommodated and maintained) of the Children Act 1989 applies, in Scotland, to whom section 26 (manner of provision of accommodation to child looked after by a local authority) of the Children (Scotland) Act 1995 applies, and in Northern Ireland, to whom Article 27(2) (accommodation and maintenance for children) of the Children (Northern Ireland) Order 1995 applies. “section 806A” means section 806A (meaning of providing shared lives care) of the Income Tax (Trading and Other Income) Act 2005, “X” is a person who, by reason of age, illness, disability or other vulnerability, is in need of care, and “Y” is the individual in section 806A(1). Specified social care schemes: overview 3 1 For the purposes of paragraph (c) of subsection (2) of section 806A, a specified social care scheme means a scheme, service or arrangement that provides— a adult placement care (article 4), b kinship care (article 5), or c staying put care (article 6). Specified social care schemes for adult placement care 4 1 A specified social care scheme in relation to adult placement care must meet Conditions A to C. 2 Condition A is that X is placed with Y. 3 Condition B is that Y is— a in England, an adult placement carer within the meaning of the Health and Social Care Act 2008 (Regulated Activities) Regulations 2010 , b in Wales, an adult placement carer within the meaning of the Adult Placement Schemes (Wales) Regulations 2004 , c in Scotland, a person with whom X has been accommodated by an adult placement service within the meaning of section 47(1)(j) of the Public Services Reform (Scotland) Act 2010 , or d in Northern Ireland, an adult placement carer within the meaning of the Adult Placement Agencies Regulations (Northern Ireland) 2007 . 4 Condition C is that Y receives payment from L for providing adult placement care to X. 5 Until the coming into force of section 47(1)(j) of the Public Services Reform (Scotland) Act 2010, the reference to that provision in sub-paragraph (c) of paragraph 3 is to section 2(16) of the Regulation of Care (Scotland) Act 2001 . Specified social care schemes for kinship care 5 1 A specified social care scheme in relation to kinship care must meet Conditions A to F. 2 Condition A is that X has not yet attained 18 years of age. 3 Condition B is that X is a looked after child. 4 Condition C is that Y receives payment from L for providing kinship care to X. 5 Condition D is that Y is— a related to X either by blood, marriage or civil partnership, but is not a parent or step-parent of X, or b known to X and with whom X has a pre-existing relationship. 6 Condition E is that Y is regarded by L as a suitable person to care for X. 7 Condition F is that, in relation to X, Y is not a person in respect of whom a court has made— a a residence order, or b a special guardianship order. Specified social care schemes for staying put care 6 1 A specified social care scheme in relation to staying put care must meet Conditions A to D. 2 Condition A is that X is— a in full-time education, b in full-time higher education, or c pursuing full-time vocational training. 3 Condition B is that if X is aged 18 years or over, immediately prior to reaching 18 years X was— a subject to a care order, or b a looked after child. 4 Condition C is that Y receives payment from L for providing staying put care to X. 5 Condition D is that X has a pathway plan. Michael Fabricant Angela Watkinson Two of the Lords Commissioners to Her Majesty’s Treasury 10th March 2011