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Articles for care providers

Changes to wage rates, tax, funding and regulation, and what each one costs a care business.

The £13.21 National Living Wage and care staff costs

The cost of the April 2027 rise for each full-time care worker.

Selling a care business before the relief limit falls

The £500,000 lifetime limit from April 2027 and what it does to the tax on a sale.

Capital allowances on care homes

AIA, full expensing, the pools and the 3% building allowance for care homes.

Business rates for care homes and nurseries

Multipliers, small business rate relief and charity relief for 2026/27.

Management accounts KPIs for care homes

Occupancy, staff cost ratio and the other measures we report each month.

Care insolvencies and CQC's financial viability rule

Rising insolvencies in residential care and what regulation 13 requires.

Early years funding rates for 2026/27

National averages, the 97% pass-through and the supplements.

Tax-Free Childcare for nurseries

The £2 top-up, the provider account and vouchers.

Ofsted registration when a nursery changes hands

Ofsted registration for the buyer, and the seller's responsibility until it resigns.

Self-funders and the care home capital limits

The £23,250 and £14,250 limits, tariff income and top-ups.

Also see the guides and the free calculators.

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