Free guidance on foster carer employment status, fostering allowances, tax treatment, keeping your job while fostering, and what fostering agencies must provide.
↓ Try the Checker NowFoster carers are not employees of their fostering agency but have statutory rights under the Fostering Services Regulations. Foster care payments are exempt from income tax under Qualifying Care Relief — the 2026/27 exemption is £20,440 per year plus £435 per week per child under 11 or £515 per week per child aged 11 and over.
You have the right to a written foster care agreement, regular supervision visits, training and support from your fostering service. Complaints must be investigated by the agency and can be escalated to Ofsted.
Key areas covered: foster carer allowances, qualifying care relief, tax exemption, fostering rights, complaints. Checked against official sources.
The tax exemption combines a fixed annual amount with a weekly amount per child, meaning most foster carers pay little or no tax on their fostering income — but you still need to register as self-employed with HMRC and complete a tax return each year, even if your final tax liability turns out to be zero.
If your fostering agency doesn't properly investigate or resolve a complaint, you can escalate to Ofsted, who regulate fostering services and can investigate concerns about how an agency is meeting its obligations to carers.
This checker gives you a plain English read on your specific situation, answered only from its own guide for your part of the UK, checked against official sources. No login needed, and your answer is generated instantly based on what you tell us.
Our guidance covers many common situations, but complex or high-stakes cases need professional advice. Official information: GOV.UK. For free help, contact Citizens Advice (England 0800 144 8848, Wales 0800 702 2020), Citizens Advice Scotland (0800 028 1456) or Advice NI (0800 915 4604), or speak to a solicitor.
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Describe your situation and we'll check your rights as a foster carer
Note: Foster carers are generally not employees of the fostering agency — but you still have important rights around allowances, tax, and what your agency must provide. For care recipient rights, see our Social Care Rights checker.
Include whether you foster through a council or an independent agency, how many children you look after, their ages and for how long, what you are paid in total, which tax year you mean, and your tax question.
Free · Guidance only, not legal advice
Do foster carers pay tax on their fostering allowance?
Most foster carers pay little or no tax thanks to Qualifying Care Relief, which combines a fixed annual tax-free amount with a further weekly amount per child. You still need to register as self-employed and file a tax return, even if your final liability is zero.
Are foster carers employees of their fostering service?
No — foster carers aren't employees, but you do have statutory rights under the Fostering Services Regulations, including a written foster care agreement, regular supervision visits, and access to training and support.
What can I do if my fostering agency doesn't resolve a complaint?
If your agency doesn't properly investigate or resolve a complaint, you can escalate it to Ofsted, who regulate fostering services and can investigate concerns about how an agency meets its obligations to carers.
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The checker answers only from this guide (one guide for the whole UK; lines that differ by nation are marked), plus what you tell it. If your question is not covered there, it says so instead of guessing. Each guide was checked against primary sources on 25 September 2026.
Spotted something missing, wrong or out of date? Tell us, or comment on the guide.
Further reading: our blog explains which year's figures go on a foster carer's tax return.
Directed and published by Matt Thompson, founder of UK Work Rights. Guidance checked against GOV.UK, ACAS and legislation.gov.uk. This is general rights guidance, not legal advice.
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