Examples of what foster carers can earn
Here are some example foster carers and children in their care. These examples give you an idea of the kinds of needs the children have and how much the foster carers earn.
Maria
Maria, 37, used to be a teacher. She and her husband have two school-aged children of their own and one foster son aged 7 who loves Lego, football, video games and their dog.
Oliver has a few learning difficulties, and his care level is standard. He attends the local primary school. Maria has a part-time job during school hours.
Maria receives a total annual payment of £24,898.71 for fostering Oliver. She qualifies for tax relief equivalent to £43,495 meaning she pays no tax on her fostering earnings.
Jackie
Jackie, 35, got married and had kids straight out of college. She and her husband have 2 children, aged 17 and 15. Her husband works full-time as a carpenter.
Jackie fosters a sibling pair, Jesse and Sophie. They're a boisterous brother and sister aged 8 and 10. They like bouncing on the trampoline, playing outside, helping to bake cakes and taking the family's dog, Rocket, for walks. Their valuing care assessment is standard.
Jackie receives a total annual payment for the children of £51,158.62. She qualifies for tax relief equivalent to £70,790 meaning she pays no tax on her fostering payment.
Her supervising social worker has just told her that Jesse and Sophie have a baby sister who is also coming into care. If she looks after the baby as well, she will receive £83,708.78 with tax relief equivalent to £93,845.
Esme
Esme, 47 was a receptionist. She and her husband have 2 children, aged 11 and 7. Her husband works full-time.
Esme fosters Aisha, a toddler aged 3 who has an enhanced fostering level. Aisha requires overnight gastrostomy (PEG) feeds on set nights each week, alongside daytime oral feeding that needs closer monitoring than would usually be expected for her age. Esme and her husband have been trained to manage the feeding equipment safely and to follow clear care plans.
On nights when PEG feeds are in place, Esme needs to listen out for alarms and make sure Aisha is comfortable, which can affect sleep and overnight routines. Outside of these periods, her care follows a more typical early‑years pattern. With the right structure and professional input, Aisha's needs can be managed well within family life.
Esme receives a total annual payment for Aisha of £31,854.57. She qualifies for tax relief equivalent to £43,495 meaning she pays no tax on her fostering payment.
Sean
Sean, 56, used to be a nurse. He is retired, divorced and has grown-up children. He looks after two foster children, brothers Daniel and Ben. Daniel is 8 and has an enhanced care level. His older brother is 10 with standard needs.
Ben loves cars and bikes, attends the local primary school and is due to go up to high school in September.
Daniel is autistic with significant development delay. He uses gestures, pictures and symbols to communicate and relies on adults to help him understand what is happening around him. He requires support with personal care and attends a specialist school. He benefits from clear structure, routine and familiar support. With consistent strategies, clear boundaries and predictable routines, Daniel thrives within family life and is a very content little boy.
Sean receives a total annual payment for both boys of £58,114.48. His total tax relief is £66,550 meaning he pays no tax on his fostering earnings.
Amelia
Amelia, 56, is a single parent with two grown-up daughters and a granddaughter. She used to work in business support for the local authority.
She is currently looking after Theo, a gentle and alert baby who enjoys familiar voices and close physical comfort. He has complex and fragile health needs following a very difficult start in life, including exposure to chronic substance misuse in utero. He requires highly specialised feeding support, and his carers must follow detailed medical guidance and make ongoing, moment‑to‑moment judgments about his comfort, tolerance and safety.
Theo attends frequent hospital and community health appointments and requires coordinated input from multiple professionals. Amelia plays a central role in implementing medical care plans, monitoring change and sharing detailed observations with clinicians.
Because Theo's needs require continuous skilled intervention, clinical judgement and close health monitoring throughout the day, they are recognised through a Complex valuing care fee.
Amelia receives a total annual payment of £51,582.82. Her total tax relief is £43,495 meaning that once she completes her tax return, she pays £8,087.82 tax on her fostering income. Her total net income is £43,495.
Susan
Susan, aged 54 took early retirement from her career as an office administrator. She and her husband have three children, one still lives at home.
Susan looks after Ruby, a curious and affectionate 11 year old girl. Ruby has significant developmental delay and ongoing health needs, including a seizure disorder that requires regular medication, and a clear plan for carers to follow if she has a seizure (including when to seek urgent medical advice). She has swallowing and feeding safety difficulties, meaning carers must follow specialist guidance at every meal and drink to reduce the risk of choking, coughing or food and fluid ,going the wrong way'.
Developmental delay affects Ruby's awareness of everyday risk and she requires hands-on support with all personal care tasks, including eating, toileting, dressing and moving between activities. Ruby attends a nearby special school and comes with a complex valuing care level.
Susan receives a total annual payment of £59,144.55. Her total tax relief is £47,735 meaning that once she completes her tax return, she pays £11,409.55 tax on her fostering income. Her total net income is £47,735.
