18. For expenditure on non-contributory retirement pensions, Christmas bonus payments to pensioners, attendance allowance, invalid care allowance, severe disablement allowance, disability living allowance, disability working allowance, pensions, gratuities and sundry allowances for disablement and specified deaths arising from industrial causes, income support, payments of spousal and child maintenance, child benefit, family credit, jobseeker’s allowance (income based), jobseeker’s allowance (contribution based), back to work bonus, child maintenance bonus and expenditure incurred as part of the Welfare to Work initiative.