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There is a newer version of this publication available:
Children's Handbook Scotland | 2024/25

Chapter 8: Children living with foster carers
When a child goes to live with foster carers, there can be benefit and tax credit issues for both the foster carer(s) and the child’s birth parent(s). This chapter explains what happens to foster carers’ benefits and tax credits. For information about what happens to the birth parents’ benefits and tax credits when their child goes to live with foster carers, see Chapter 6.