Section 290D — Income Tax (Earnings and Pensions) Act 2003: Meaning of “lower-paid employment as a minister 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.