Section 674 Taxable maximum: contribution-based jobseeker’s allowance

United Kingdom

(1)

A claimant’s taxable maximum for a week is determined under this section if—

(a)

the claimant is paid a contribution-based jobseeker’s allowance for that week, or

(b)

the claimant is assumed under section 672(2) to be paid a contribution-based jobseeker’s allowance for that week.

(2)

If the claimant is not a member of a ... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which is applicable to the claimant for that week.

(3)

If the claimant is a member of a ... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which would be included in the jobseeker’s allowance in respect of the couple if an income-based jobseeker’s allowance were payable to the claimant for that week.

Notes on Part 10

Textual amendments

F1: Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5

Notes on Chapter 4

Modifications

C1: Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

Notes on Jobseeker’s allowance and relevant welfare supplementary payments

Textual amendments

F1: Words in s. 670 cross-heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 12