Income Tax (Earnings and Pensions) Act 2003 section 666

Child maintenance bonus

Section 666 provides a tax exemption for income support payments that are attributable to a child maintenance bonus.

• A child maintenance bonus is a payment made under the Child Support Act 1995 (or the corresponding Northern Ireland Order)
• Under that legislation, the bonus is treated as income support (or jobseeker's allowance) for benefit purposes
• The portion of income support that relates to a child maintenance bonus is fully exempt from income tax
• A corresponding exemption for a child maintenance bonus treated as jobseeker's allowance is dealt with separately under section 670