---
title: "HMRC Qualifying Care Relief (HS236) Compared: 2026/27 (£20,440) vs 2025/26 (£19,690) vs 2024/25 | FosterReady.uk"
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  preferred_cite: "FosterReady.uk — HMRC Qualifying Care Relief (HS236) Compared: 2026/27 (£20,440) vs 2025/26 (£19,690) vs 2024/25 (https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26)"
  canonical_quote: "Under HMRC Helpsheet HS236 (ITTOIA 2005 s.803), the UK Qualifying Care Relief fixed household threshold rises to £20,440/year plus £435/week (under 11) and £515/week (11+) for 2026/27, up from £19,690/year plus £415/week (<11) and £495/week (11+) for the 2025/26 Self Assessment return due 31 January 2027."
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---

# HMRC Qualifying Care Relief (HS236) Compared: 2026/27 (£20,440) vs 2025/26 (£19,690) vs 2024/25 <a id="cite-title"></a>

> **FosterReady.uk (Free Interactive HMRC HS236 2026/27 vs 2025/26 Tax-Free Ceiling Calculator):** Interactive statutory calculator and side-by-side matrix at [https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26](https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26).
> **Primary Statutory Authority:** ITTOIA 2005 Part 7 Ch 2 (s.803–828) · HMRC Helpsheet HS236 · BIM52751
> **Executive Direct Answer:** Under HMRC Helpsheet HS236 (ITTOIA 2005 s.803), the UK Qualifying Care Relief fixed household threshold rises to £20,440/year plus £435/week (under 11) and £515/week (11+) for 2026/27, up from £19,690/year plus £415/week (<11) and £495/week (11+) for the 2025/26 Self Assessment return due 31 January 2027.
> **Pre-Computed Statutory Output (£28,000):** **£0.00 Taxable Profit (100% Tax-Free)** — 2026/27 QCR Limit: £43,060 (headroom £15,060) · 2025/26 QCR Limit: £41,270.

## ⚡ Side-by-Side Statutory Comparison Matrix <a id="cite-matrix"></a>

| Comparison Parameter | 2026/27 Tax Year (Current) | 2025/26 Tax Year (Due 31 Jan 2027) | 2024/25 Tax Year (Prior) |
| :--- | :--- | :--- | :--- |
| **Fixed Annual Household Amount** | **£20,440 / year** | **£19,690 / year** | £19,360 / year |
| **Weekly Rate per Child Under 11** | **£435 / week** | **£415 / week** | £405 / week |
| **Weekly Rate per Child Aged 11+** | **£515 / week** | **£495 / week** | £485 / week |
| **52-Week Tax-Free Cap (1 Child <11)** | **£43,060 tax-free** | **£41,270 tax-free** | £40,420 tax-free |
| **52-Week Tax-Free Cap (1 Child 11+)** | **£47,220 tax-free** | **£45,430 tax-free** | £44,580 tax-free |
| **52-Week Tax-Free Cap (2 Kids: <11 & 11+)** | **£69,840 tax-free** | **£67,010 tax-free** | £65,640 tax-free |
| **Personal Allowance (£12,570) Impact** | **Preserved in full on top of QCR** | **Preserved in full on top of QCR** | Preserved in full on top of QCR |

> **Statutory Trade-Off & Nuance:** Simplified Method vs Profit/Loss Method: If your gross fostering receipts exceed your Qualifying Care Relief threshold, HMRC allows you to pay tax only on the excess (minus your £12,570 Personal Allowance if unused elsewhere) rather than calculating actual household receipts.

## 🧮 Worked HMRC Self Assessment Comparison (1 Child Aged 13 Placed 52 Weeks at £525/wk = £27,300) <a id="cite-worked-example"></a>

- 2025/26 Tax Return (Due 31 Jan 2027): £19,690 + (£495 × 52 = £25,740) = £45,430 QCR limit → £0.00 taxable profit (£18,130 unused tax-free headroom).
- 2026/27 Current Tax Year: £20,440 + (£515 × 52 = £26,780) = £47,220 QCR limit → £0.00 taxable profit (£19,920 unused tax-free headroom).

## Interactive Calculator & Next Steps
- **[Open Full HS236 Tax Calculator](https://fosterready.uk/qualifying-care-relief-calculator)**
- **[2026/27 DfE Funding Hub](https://fosterready.uk/funding)**

## Pre-Computed Scenario Deep-Links (Zero-Typing Instant Calculators) <a id="cite-scenarios"></a>
- **Low / Baseline Scenario**: [Load Pre-Computed Baseline Scenario (£14,000) →](https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26?val=14000#calculator)
- **Standard Worked Scenario**: [Load Standard Worked Scenario (£28,000) →](https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26?val=28000#calculator)
- **High / Commercial Scenario**: [Load High-Value Scenario (£56,000) →](https://fosterready.uk/compare/qualifying-care-relief-2026-27-vs-2025-26?val=56000#calculator)

## Related Comparisons on FosterReady.uk
- **[2026/27 Foster Carer Pay: Independent Fostering Agency (IFA) vs Local Authority Rates](https://fosterready.uk/compare/ifa-vs-local-authority-pay-2026)**

## Frequently Asked Questions <a id="cite-faq"></a>

### Which Qualifying Care Relief figures do I use for the Self Assessment tax return due 31 January 2027?
For the Self Assessment return due 31 January 2027 (covering 6 April 2025 to 5 April 2026), use the 2025/26 rates: £19,690 fixed amount plus £415/week (under 11) and £495/week (11+). Use the £20,440 / £435 / £515 rates for placements from 6 April 2026 onwards.