Fostering perks: Terms and conditions

Foster Carers are eligible if:

• they have been approved as a foster carer by Buckinghamshire Council (and will be eligible from the Buckinghamshire Council agency decision date)
• they have accumulated 182 placement days within a given financial year (1 April to 31 March)

Placements can be either:

• a single long-term placement
• multiple short-term placements for different children

Eligibility includes Buckinghamshire Council approved foster carers who live outside of the Buckinghamshire boundary.

Eligibility will be determined on 31st March for the previous financial year.

The council will calculate the payment due, based on the foster carer’s liability for Council Tax at the property where:

• they are registered as a foster carer
• their foster children are usually cared for

The payment will take into consideration any existing discount, rebate or refund already applied. Payments will be made by the end of May in the following tax Year.

Foster carers are not eligible and will need to continue to pay Council Tax when:

• they're an approved foster carer but have not accumulated 182 placement days within the previous financial year (1 April to 31 March), starting from 01 April 2024.
• they have been deregistered, retired, or resigned as a foster carer and are no longer registered on the 31st of March at the end of the financial year associated with the payment
• they are subject to an open standard of care investigation on the 31st of March at the end of the financial year associated with the payment
• the council have deregistered the foster carer from Buckinghamshire Council (even if they make a successful appeal against the decision)

This will operate separately to the existing Council Tax process for recovering Council Tax liability and be considered an additional allowance, subject to Income Tax.

Foster Carers should be aware that non-Buckinghamshire residents must return a copy of their council tax bill within the specified time requested by the Customer Relations Team for payment to be made.

They must also provide a copy of their council tax bill for the previous financial year within 2 weeks of request from the council.

If Council Tax is included in the rent, the foster carer must:

• let the council know
• provide a copy of the rental agreement, showing the value of the rental payment that covers the Council Tax

Foster carers will receive this benefit by BACS transfer into the same account they receive their weekly allowances.

The allowance is considered a taxable income and must be included on their self-assessment tax return.

Advice on tax implications to follow where relevant. All offers are provided at the discretion of the council.