The amount left after applying the discount is added to the assessable income of the taxpayer for that financial year.
If the absent parent is a lone parent, then his assessable income will increase; his maintenance may go up.
In summary, the effect would be to allow a variation wherever there is a mismatch between the current and planned definitions of assessable income.
The absent parent is required to contribute towards this figure from his assessable income at the rate of 50 pence in the pound.
A percentage of the assessable income of each parent will be taken into account in order to meet the maintenance requirement, where possible.
That is the rate which applies to assessable income in excess of the amount needed to meet the maintenance requirement.
The income left is known as the assessable income.
An absent parent will be expected to pay one half of his assessable income in maintenance until the maintenance requirement is fully met.
