The foster care allowance is paid in respect of children who have been taken into the care of the health board under the provisions of the Child Care Act 1991, for their care and protection, and placed in foster care or relative care by the health board in accordance with the Child Care (Placement of Children in Foster Care) Regulations 1995 or the Child Care (Placement of Children with Relatives) Regulations 1995. Foster care is the main form of alternative care for those children who cannot be looked after in their own home. Under the regulations a health board must assess the needs of a child placed in care and the suitability of the prospective foster or relative carers and draw up a child care plan. The implementation of the child care plan places significant responsibilities and duties on foster carers, whether relatives or non-relatives. The foster care allowance is paid in recognition of these additional responsibilities and the additional costs of looking after foster children.