Section 673 | Taxable maximum: income-based jobseeker’s allowance

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

(a)the claimant is paid an income-based jobseeker’s allowance for that week, or

(b)the claimant is assumed under section 672(2) to be paid an income-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 would be applicable to the claimant if a contribution-based jobseeker’s allowance were payable 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 is included in the jobseeker’s allowance in respect of the couple for that week.

(4)But if—

(a)the claimant is a member of a ... couple, and

(b)the other member of that couple is prevented by section 14 of JSA 1995 or Article 16 of JS(NI)O 1995 (trade disputes) from being entitled to a jobseeker’s allowance,

the claimant’s taxable maximum for that week is equal to half the portion of the applicable amount which is included in the jobseeker’s allowance in respect of the couple for that week.