Chapter 8: Children living with foster carers1. What is foster carePublic fosteringPrivate fostering2. Benefits and tax credits for foster carersChild benefitMeans-tested benefitsUniversal creditIncome supportEmployment and support allowanceJobseeker’s allowancePension creditHousing benefit and council tax reductionScottish child paymentNon-means-tested benefitsDisability living allowance, child disability payment and personal independence paymentCarer’s allowanceTax creditsChild tax creditWorking tax creditNational insurance creditsWhen 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.