Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether kinship carers in Scotland who do not receive a fee for the role they perform and receive kinship care allowance from a local authority are required to register as self-employed.

Kinship care is a form of foster care and where individuals are receiving allowances from local authorities in return for providing the care, they will be self-employed and will need to register with HM Revenue and Customs (HMRC). Qualifying care relief will be available in relation to the allowance paid by the local authority.

HMRC has published guidance on Gov.uk to help kinship carers:

https://www.gov.uk/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet/hs236-qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-2015