Cap

Childcare accounts

Entitlements

Income support and jobseeker's allowance

Non-taxable

Non-taxable rates from April 2004 to March 2014

Non-taxable rates from April 2014

Pension credit

Special FHLs rules do not apply

Statutory adoption pay (SAP)

Statutory maternity pay (SMP)

Statutory paternity pay (SPP)

Statutory shared parental pay (ShPP)

Statutory sick pay (SSP)

Taxable

Universal credit