Foster Child Relief

Gifts and inheritances taken from a foster parent

The Group A threshold is available on gifts and inheritances taken from a foster parent. The relief will apply where either of the following conditions is met:

Condition 1

The beneficiary was placed in the foster care of the person who provided the gift or inheritance under:

  • the Child Care (Placement of Children in Foster Care) Regulations 1995
  • or
  • the Child Care (Placement of Children with Relatives) Regulations 1995.

Condition 2

The beneficiary, while under the age of 18:

  • resided with the person who provided the gift or inheritance for at least 5 years in total
  • and
  • was maintained and cared for by that person at the person’s expense.

Prior to 18 December 2023, where only Condition 1 was met, the relief applied in respect of inheritances only. Where Condition 2 was met, or both conditions were met, the relief applied in respect of both gifts and inheritances.

Next: Gifts and inheritances taken from certain relatives of a foster parent