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- taxable benefit for infomal carers  (over 16) who spend at lwast 36 hours a week caring for a person wo gets either
- attendendace allowance
- disbailiy allowance (at middle or higher rate)
- it is not affected by savings but maz affect other benefits
- claimant must earn less than 95 pound per week and bi in ful time education
- rate is 53 pound