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Foster Child Relief

  1. Overview
  2. Gifts and inheritances taken from a foster parent
  3. Gifts and inheritances taken from certain relatives of a foster parent
  4. Gifts and inheritances taken from other individuals fostered by the same foster parent
  5. How to claim the relief

Overview

A foster child may qualify for:

  • Group A threshold on gifts or inheritances taken from their foster parent
  • and
  • Group B threshold on gifts or inheritances taken:
    • from certain relatives of their foster parent
    • or
    • from other individuals fostered by the same foster parent.

Next: Gifts and inheritances taken from a foster parent

Published: 05 January 2024 Print this page

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