Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Ministers of religion

Meaning of “lower-paid employment as a minister of religion”
290D
1
For the purposes of this Part an employment is “
lower-paid employment as a minister of religion
” in relation to a tax year if—
a
the employment is direct employment as a minister of a religious denomination, and
b
the earnings rate for the employment for the year (calculated under section 290E) is less than £8,500.
2
An employment is not “
direct employment
” for the purposes of subsection (1)(a) if—
a
it is an employment which is treated as existing under—
i
section 56(2) (deemed employment of worker by intermediary), or
ii
section 61G(2) (deemed employment of worker by managed service company), or
b
an amount counts as employment income in respect of it by virtue of section 554Z2(1) (treatment of relevant step under Part 7A (employment income provided through third parties)).
3
Subsection (1) is subject to section 290G.
Ss. 290C-290G inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), s. 13(2)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)