#### 24L How to work out an individual’s maintenance income ceiling The individual’s maintenance income ceiling for the maintenance income is worked out using the following formula: ![Start formula open square bracket two times open round bracket Above base standard amount for the income plus Above base energy supplement amount for the income plus RA amount for the income close round bracket close square bracket plus MIFA amount for the income end formula](image.016.png)

Previous section24KHow to work out an individual’s MIFA (maintenance income free area) amount Next section24MSubdivision not always to apply

Section 24L - A New Tax System (Family Assistance) Act 1999 - How to work out an individual’s maintenance income ceiling — Zoe