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Part 10 Chapter 3 ITEPA 2003

Carer鈥檚 Allowance, which was called Invalid care allowance until 1 April 2003, is taxable.

The basic conditions for Carer鈥檚 Allowance are that the claimant must:

• spend at least 35 hours every week caring for a severely disabled person
• be at least 16 years old and below state pension age when he or she qualifies for Carer鈥檚 Allowance
• not be doing work for which he or she earns (or expects to earn) more than 拢79 (from April 2004) a week
• not be attending a full-time course of education.

Dependency increases

Extra Carer鈥檚 Allowance is paid for an adult who lives with the claimant. The adult must either be the claimant鈥檚 husband, wife or civil partner, or a person who looks after the claimant鈥檚 children.

Extra Carer鈥檚 Allowance is paid for each child dependent.

Adult dependency increases are taxable. Child dependency increases are not taxable (see EIM76102).

Relationship with other benefits

Carer鈥檚 Allowance is not payable if the claimant already gets the same amount or more from certain other social security benefits, for example retirement pension or bereavement benefit. In limited circumstances Carer鈥檚 Allowance is paid instead of retirement pension after the claimant has reached state pension age.

If someone else is receiving an increase of benefit for the Carer鈥檚 Allowance claimant, for example, an adult dependency increase payable with incapacity benefit, the dependency increase will be adjusted to take account of any Carer鈥檚 Allowance payable. Generally speaking the dependency increase will no longer be payable.

If you need more information about Carer鈥檚 Allowance ask your local Benefits Agency for leaflet FB31 鈥楥aring for someone鈥� and DS700 鈥楥arer鈥檚 Allowance claim pack鈥�.