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.
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