Maternity allowance
Maternity allowance (MA) is a benefit for women who are pregnant or who have recently given birth. It is normally claimed by women who do not qualify for statutory maternity pay (SMP) – eg, self-employed women, those not currently in work or those who have not worked for the same employer for long enough to get SMP. To qualify for MA, the client must have been employed or self-employed for at least 26 of the 66 weeks before the week in which the baby is due, and have had average weekly earnings of at least £30 a week in 13 weeks of this ‘test’ period.
MA is not taxable.