Foster Child Relief

Group A threshold may be allowed to a foster child where either of the following conditions are met:

  1. The child was formally fostered under child care regulations and received an inheritance from his or her foster parent.
  2. or

2. While under the age of eighteen:

  • the foster child resided with his or her foster parent for not less than 5 years
  • and
  • the foster child was maintained and cared for by his or her foster parent at the foster parent's expense.

This situation applies to both gifts and inheritances. 

If the conditions at 2 are not met, a formally fostered child is entitled to Group A on inheritances only.