2026/27 GOV.UK NMA & HMRC HS236 Benchmark · All 491 Ofsted-Registered Fostering Services
FosterCheck UK — 2026/27 Fostering Allowance Calculator, HMRC HS236 Tax-Free Ceiling & All 491 Ofsted Agencies
In its Children’s Social Care Market Study [3], the Competition and Markets Authority (CMA) reported that Local Authorities pay an average commissioning fee of £820/wk for an agency placement (~£820–£910/wk across 2026/27 regional frameworks), while the statutory 2026/27 National Minimum Allowance [1] is £227–£266/wk (ages 11–15, child maintenance only). Ofsted Good and Outstanding Independent Fostering Agencies pay £465–£555/wk tax-free (Child Allowance + Professional Fee under HMRC Helpsheet HS236 [2] = £28,736–£35,194/yr gross PAYE salary equivalent [6]).
Why No Other Calculator Bridges All 491 Ofsted Fostering Services & HMRC HS236
Traditional fostering agency websites only show generic brochure rates without disclosing your Local Authority’s CMA commissioning split, your exact HMRC Helpsheet HS236 Qualifying Care Relief ceiling (£19,690 fixed + £415/wk under 11 or £495/wk 11+ = £45,430/yr tax-free), or your statutory right to transfer in 28 days under SI 2011/581 Regulation 28(13) while keeping your current foster child in placement (Protocol Section 4.3).
| UK Region | 2026/27 GOV.UK NMA (11–15) [1] | Typical Council Basic Band | Ofsted Good/Outstanding IFA Avg | Annual Tax-Free Upgrade [2] | Gross PAYE Salary Equiv [6] |
|---|---|---|---|---|---|
| North West | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £255/wk | £485/wk (£25,220/yr tax-free) | +£11,960/yr | £30,139/yr |
| Yorkshire & the Humber | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £248/wk | £475/wk (£24,700/yr tax-free) | +£11,804/yr | £29,417/yr |
| West Midlands | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £260/wk | £490/wk (£25,480/yr tax-free) | +£11,960/yr | £30,501/yr |
| East Midlands | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £252/wk | £480/wk (£24,960/yr tax-free) | +£11,856/yr | £29,778/yr |
| Greater London | £266/wk (£205–£309/wk (2026/27 London NMA)) | £320/wk | £555/wk (£28,860/yr tax-free) | +£12,220/yr | £35,195/yr |
| South East | £255/wk (£195–£298/wk (2026/27 South East NMA)) | £290/wk | £525/wk (£27,300/yr tax-free) | +£12,220/yr | £33,028/yr |
| South West | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £258/wk | £485/wk (£25,220/yr tax-free) | +£11,804/yr | £30,139/yr |
| East of England | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £278/wk | £505/wk (£26,260/yr tax-free) | +£11,804/yr | £31,584/yr |
| North East | £227/wk (£176–£267/wk (2026/27 Rest of England NMA)) | £240/wk | £465/wk (£24,180/yr tax-free) | +£11,700/yr | £28,695/yr |
| Wales & Scotland | £229/wk (£208–£260+/wk Wales NMA · £177.68–£283.35/wk Scotland SRA (2026/27)) | £265/wk | £490/wk (£25,480/yr tax-free) | +£11,700/yr | £30,501/yr |
2026/27 Fostering Pay & Transfer Comparison Guides
- Independent Fostering Agency (IFA) vs. Local Authority Allowances UK (2026/27 Benchmark) — Side-by-side 2026/27 comparison of UK Local Authority basic NMA fostering allowances (£227–£266/wk) vs. Ofsted Good & Outstanding Independent Fostering Agencies (£465–£555/wk tax-free under HMRC HS236).
- GOV.UK National Minimum Fostering Allowance 2026/27 by Region (Ages 0–17 Official Rates) — Complete 2026/27 Department for Education (DfE) National Minimum Fostering Allowance (NMA) weekly rates for London (£205–£309/wk), South East (£195–£298/wk), and Rest of England (£176–£267/wk) compared with 4.8★ IFA pay.
- HMRC Helpsheet HS236 Qualifying Care Relief Calculator (2026/27 £45,430 Tax-Free Ceiling) — Calculate your exact tax-free fostering allowance under HMRC Helpsheet HS236 (ITTOIA 2005 Part 7 Ch 2): £19,690 fixed household threshold + £415/wk (under 11) + £495/wk (11+) = £45,430/yr tax-free.
- How to Transfer Fostering Agency With a Child in Placement (Regulation 28(13) & 28-Day Protocol) — Statutory step-by-step guide to transferring from a Local Authority or IFA in 28 days under SI 2011/581 Regulation 28(13) and The Fostering Network Transfer Protocol Section 4.3 without moving your foster child.
- Kinship & Connected Foster Carer Allowance vs. IFA Pay UK (2026/27 Statutory Parity Check) — Check statutory National Minimum Allowance parity for approved Family & Friends (Kinship) foster carers (£227–£266/wk) and see how HMRC HS236 £45,430/yr tax-free relief and IFA assessment upgrades work.
- Fostering Income vs. Full-Time 9-to-5 Salary UK Calculator (2026/27 PAYE Tax Equivalence) — Compare a £25,220–£28,860/yr tax-free fostering package (£485–£555/wk) against a taxed UK 9-to-5 PAYE salary (£30,139–£35,194/yr gross equivalent) using 2026/27 HMRC HS236 and Personal Allowance bands.
Browse All 10 UK Regional Ofsted Fostering Directories
- North West (Manchester, Liverpool, Lancashire, Cheshire) (105 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £485/wk IFA avg)
- Yorkshire & the Humber (Leeds, Sheffield, Bradford, Hull) (14 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £475/wk IFA avg)
- West Midlands (Birmingham, Coventry, Wolverhampton, Stoke) (75 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £490/wk IFA avg)
- East Midlands (Nottingham, Leicester, Derby, Northampton) (31 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £480/wk IFA avg)
- Greater London (Inner & Outer London Boroughs) (93 Ofsted-Registered Agencies & Councils · £266/wk NMA vs £555/wk IFA avg)
- South East (Kent, Surrey, Sussex, Hampshire, Thames Valley) (80 Ofsted-Registered Agencies & Councils · £255/wk NMA vs £525/wk IFA avg)
- South West (Bristol, Devon, Cornwall, Dorset, Somerset) (35 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £485/wk IFA avg)
- East of England (Essex, Hertfordshire, Norfolk, Cambridgeshire) (45 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £505/wk IFA avg)
- North East (Newcastle, Sunderland, Durham, Teesside) (13 Ofsted-Registered Agencies & Councils · £227/wk NMA vs £465/wk IFA avg)
- Wales & Scotland National Benchmarks (0 Ofsted-Registered Agencies & Councils · £229/wk NMA vs £490/wk IFA avg)
Featured Local Authority Fostering Allowance Benchmarks (Ofsted Registered)
- Bedford Borough Council Fostering Service (Ofsted URN 80428 · Good) — 2026/27 Allowance vs IFA Upgrade
- Central Bedfordshire Council Fostering Service (Ofsted URN 80446 · Good) — 2026/27 Allowance vs IFA Upgrade
- Luton Borough Council Fostering Service (Ofsted URN 80520 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Cambridgeshire County Council Fostering Service (Ofsted URN 80445 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Peterborough City Council Fostering Service (Ofsted URN 80537 · Inadequate) — 2026/27 Allowance vs IFA Upgrade
- Essex County Council Fostering Service (Ofsted URN 80468 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Southend-on-Sea City Council Fostering Service (Ofsted URN 80559 · Good) — 2026/27 Allowance vs IFA Upgrade
- Thurrock Council Fostering Service (Ofsted URN 80571 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Hertfordshire County Council Fostering Service (Ofsted URN 80475 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Norfolk County Council Fostering Service (Ofsted URN 80418 · Good) — 2026/27 Allowance vs IFA Upgrade
- Suffolk County Council Fostering Service (Ofsted URN 80565 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Derby City Council Fostering Service (Ofsted URN 80459 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Derbyshire County Council Fostering Service (Ofsted URN 80460 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Leicester City Council Fostering Service (Ofsted URN 80482 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Leicestershire County Council Fostering Service (Ofsted URN 80483 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Rutland County Council Fostering Service (Ofsted URN 80547 · Good) — 2026/27 Allowance vs IFA Upgrade
- Lincolnshire County Council Fostering Service (Ofsted URN 80484 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- North Lincolnshire Council Fostering Service (Ofsted URN 80527 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- North East Lincolnshire Council Fostering Service (Ofsted URN 80526 · Inadequate) — 2026/27 Allowance vs IFA Upgrade
- Northamptonshire Children's Trust (Ofsted URN 2615433 · Not yet inspected) — 2026/27 Allowance vs IFA Upgrade
- West Northamptonshire Council Fostering Service (Ofsted URN 2637548 · Not yet inspected) — 2026/27 Allowance vs IFA Upgrade
- North Northamptonshire Council Fostering Service (Ofsted URN 2637539 · Not yet inspected) — 2026/27 Allowance vs IFA Upgrade
- Nottingham City Council Fostering Service (Ofsted URN 80533 · Inadequate) — 2026/27 Allowance vs IFA Upgrade
- Nottinghamshire County Council Fostering Service (Ofsted URN 80534 · Inadequate) — 2026/27 Allowance vs IFA Upgrade
- Barking and Dagenham Fostering Service (Ofsted URN 80486 · Requires Improvement) — 2026/27 Allowance vs IFA Upgrade
- Barnet Fostering Service (Ofsted URN 80487 · Good) — 2026/27 Allowance vs IFA Upgrade
- Bexley Fostering Service (Ofsted URN 80488 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Brent Fostering Service (Ofsted URN 80489 · Good) — 2026/27 Allowance vs IFA Upgrade
- Bromley Fostering Service (Ofsted URN 80490 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
- Camden Fostering Service (Ofsted URN 80491 · Outstanding) — 2026/27 Allowance vs IFA Upgrade
Featured Ofsted Good & Outstanding Independent Fostering Agencies (IFAs)
- Abacus Fostering (Ofsted URN SC457784 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Achieving For Children (Ofsted URN 1280297 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Achieving For Children (Ofsted URN 2576030 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Acorn Fostering Services Limited (Ofsted URN SC060131 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Acorn House (Fostering Services) (Ofsted URN SC377311 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Action for Children Family Breaks Devon & Fostering Southwest Peninsula (Ofsted URN SC064273 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Action For Children Fostering (Ofsted URN SC036242 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Action for Children Fostering South East (Ofsted URN SC038534 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Action for Children Fostering South West (Ofsted URN SC031085 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Action for Children Fostering Wessex (Ofsted URN SC039572 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Active Care Solutions (Ofsted URN SC484141 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Affinity Fostering (Ofsted URN SC469688 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Aim High Fostering Services (Ofsted URN 1241499 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- All4u Fostering Ltd (Ofsted URN 1255143 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Alliance Foster Care (Ofsted URN SC033794 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Alpha Plus Fostering Limited (Ofsted URN SC069335 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Amber Fostering (Ofsted URN 2559288 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Amicus Foster Care (Ofsted URN SC389720 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Anchor Foster Care Services (Ofsted URN SC036598 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Anglia Fostering Agency (Ofsted URN SC406969 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Ansacare Fostering Agency (Ofsted URN SC406245 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Apex Fostering Limited (Ofsted URN 2635545 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Apple Fostering Services (Ofsted URN SC451751 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Ascent Fostering Agency (Ofsted URN SC458129 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Asphaleia Ltd (Ofsted URN SC060967 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Aspirations Fostering Limited (Ofsted URN 1227778 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Aspire Fostering Ltd (Ofsted URN 2726899 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Assured Fostering (Ofsted URN 2715638 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Atrium Foster Care (Ofsted URN 2738676 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Attuned to Children Limited (Ofsted URN 2807566 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Avanti Fostering (Ofsted URN 2587129 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Banya Family Placement Agency (Ofsted URN SC033818 · Outstanding) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Barnardos Fostering North England (Ofsted URN SC042759 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Barnardos North West Fostering Service (NW Region) (Ofsted URN SC040580 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
- Be My Family Fostering Agency (Ofsted URN SC402560 · Good) — Weekly Carer Pay & 28-Day Transfer Benchmark
Verified Primary Statutory & Market Sources (2026/27)
- [1] GOV.UK NMA 2026/27 (Department for Education): Statutory National Minimum Fostering Allowance (6 April 2026 – 5 April 2027) is £227/wk (Rest of England), £255/wk (South East), and £266/wk (London) for ages 11–15 (full age 0–17 range £176–£309/wk) covering child maintenance only. Official GOV.UK Source
- [2] HMRC Helpsheet HS236 (ITTOIA 2005 Part 7 Chapter 2): Qualifying Care Relief (QCR) exempts £19,690/yr fixed household relief plus £415/wk (child under 11) and £495/wk (child 11+) from UK Income Tax (£45,430/yr tax-free ceiling for 1 child aged 11+). Official HMRC HS236 Source
- [3] CMA Children’s Social Care Market Study (March 2022 Final Report): Reported an average weekly price paid by Local Authorities for an Independent Fostering Agency (IFA) placement of £820/wk (~£820–£910/wk across 2026/27 regional frameworks) with 19.4% average private IFA operating margins. Official CMA Source
- [4] Ofsted Social Care Register (491 Fostering Services) & National Statistics: Official inspection directory of 343 Independent Fostering Agencies (IFAs) and 148 Local Authorities in England (covering 42,190 fostering households & 56,345 approved foster carers). Official Ofsted Source
- [5] SI 2011/581 Regulation 28(13) & The Fostering Network Transfer Protocol: Statutory 28-day harmonised agency transfer procedure protecting settled child placements under Section 4.3 Welfare Continuity. Official Legislation.gov.uk Source
- [6] DfE National Minimum Standards (NMS 2011) & UK PAYE Equivalence: Standards NMS 15.1 (Safe Matching), NMS 20 (Carer Training), NMS 21.6/21.8 & Reg 17 (SSW Caseloads, 24/7 Support & Paid Respite), NMS 22.9 (LADO Support), NMS 26.2 (Carer Records), and NMS 28.1 (45p/mi Mileage & Allowances). Gross PAYE salary equivalent uses £12,570 Personal Allowance (0%) + 28% combined Basic Rate Tax (20%) & Employee Class 1 NI (8%).