Section 672 | Taxable maximum: general
From legislation.gov.uk
15 July 2026
(1)A claimant’s taxable maximum for a week is determined—
(a)under section 673, if the claimant is paid an income-based jobseeker’s allowance for that week, or
(b)under section 674, if the claimant is paid a contribution-based jobseeker’s allowance for that week.
(2)A claimant’s taxable maximum for a part of a week is determined as follows—Step 1Assume that the jobseeker’s allowance is paid to the claimant for the whole of, rather than part of, the week.Step 2Determine under section 673 or 674 what the claimant’s taxable maximum for that week would be on that assumption.Step 3Determine the claimant’s taxable maximum for the part of the week using this formula—
Formula
where—
N is the number of days in the part of the week for which the claimant is actually paid the jobseeker’s allowance, and
TMW is the taxable maximum for the whole week determined under step 2.