SCHEDULES

SCHEDULE 1 Personal Community Charge: Exemption

Members of religious communities

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1

A person is an exempt individual on a particular day if at any time on the day—

a

he is a member of a relevant religious community, and

b

he has no income or capital of his own and is dependent on the community concerned for his material needs.

2

A relevant religious community is a religious community whose principal occupation—

a

is prayer, contemplation, the relief of suffering, education, or any prescribed occupation, or

b

consists of two or more of the occupations mentioned in paragraph (a) above.

3

A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State.

4

In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.