If you cannot get statutory maternity pay, you may qualify for tax-free ‘maternity allowance’. To qualify, you must have been employed or self-employed for at least 26 weeks in the 66 weeks before the week in which your baby is due (the ‘test period’), and earned an average of at least £30 a week for any 13 weeks in this test period.
SSCBA, S.35

Maternity allowance is £194.32 a week, or 90% of your average weekly earnings (whichever is less). The DWP will add up your gross earnings in the 13 weeks during the 66-week test period in which you earned the most, then divide by 13 to work out your average weekly earnings. Earnings in different jobs and from a mixture of employed and self-employed work can be added together.

If you are self-employed and have paid 13 Class 2 national insurance (NI) contributions in the test period, you will be treated as having earnings sufficient to result in the full rate of maternity allowance. If you have not paid e