Income Tax (Earnings and Pensions) Act 2003 section 670

Child maintenance bonus

Section 670 exempts from income tax the portion of a jobseeker's allowance that is attributable to a child maintenance bonus.

• A child maintenance bonus paid as part of a jobseeker's allowance is exempt from income tax.
• The child maintenance bonus is defined under section 10 of the Child Support Act 1995 or article 4 of the Child Support (Northern Ireland) Order 1995.
• Under the Child Support Act 1995, the bonus is treated as if it were jobseeker's allowance, which is why the exemption sits within the jobseeker's allowance provisions.
• A corresponding exemption exists under section 666 of ITEPA 2003 where a child maintenance bonus is instead treated as income support.