Foster Child Relief

A foster child will qualify for Group A threshold in respect of a benefit taken on or after 6 December 2000 in the following circumstances:

A formally fostered child

The child was formally fostered under Child Care Regulations and received a gift or inheritance from their foster parent. However, this relief will not apply to gifts unless the following two conditions are also met:

  • while under the age of eighteen, the foster child resided with their foster parent for a period or periods that amount to not less than five years.
  • and
  • the foster child was maintained and cared for by their foster parent at the foster parent's expense.

An informally fostered child

The child was informally fostered and received a gift or inheritance from their foster parent. The foster child while under the age of eighteen must have:

  • resided with their foster parent for a period of or periods that amount to not less than five years
  • and
  • been maintained and cared for by their foster parent at the foster parent's expense.

The above conditions apply to both gifts and inheritances for an informally fostered child.

Claims for the relief by a foster child must be supported by the testimony of two witnesses.