TCTM04113 | Income: Employment income: The amount (if any) a payment of Statutory Maternity Pay(SMP), Statutory Paternity Pay(SPP), Statutory Shared Parental Pay(ShPP), Statutory Adoption Pay (SAP) or Statutory Parental Bereavement Pay (SPBP) exceeds £100 per week

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(1)(h)

This is effectively a disregard of up to £100 each week where a payment of SMP, SPP, ShPP, SAP or SPBP is received in the tax year.

Note: where the rate of SMP, SPP, ShPP, SAP or SPBP received is less than £100 per week, only an amount equivalent to that received in each week of SMP, SPP, ShPP, SAP or SPBP in the tax year can be disregarded from the total pay and SMP, SPP, ShPP, SAP or SPBP income for the year. For example, if £80 SMP, SPP, ShPP, SAP or SPBP is received in any week, only £80 can be disregarded.

This is different from the income tax treatment. All SMP, SPP, ShPP, SAP and SPBP is included as income for income tax purposes.