1.1.S.25 Secondary earner (FTB)
Definition
For the purposes of FTB Part B, the secondary earner is the member of a couple (1.1.M.50) who has the lower ATI (1.1.A.20) for an income year.
Where the ATI of the primary earner (1.1.P.122) is less than the FTB Part B income limit (1.1.I.45), the income test for FTB Part B is applied to the ATI of the secondary earner.
The term 'secondary earner' is also commonly referred to as 'lower income earner' (1.1.L.40).