My mistake - apologies for that.
Carers allowance is taxable income in the UK and as it is based on the number of hours caring for someone, I would have thought it could be considered 'earned income' like wages and salaries. Depending on your circumstances you may end up paying tax on it through self assessment (tax is not deducted through DWP and the payment - you will receive it gross) - if so, you will be able to take an FTC on Form 1116.