Income Tax (Earnings and Pensions) Act 2003 section 290D

Meaning of "lower-paid employment as a minister of religion"

Section 290D defines what qualifies as "lower-paid employment as a minister of religion" for the purpose of exemptions from the benefits code.

• The minister must be directly employed by a religious denomination with an earnings rate of less than £8,500 for the tax year
• The employment must be genuine direct employment — not engagement through an intermediary or managed service company
• Employment income paid through third-party arrangements is also excluded from the definition of direct employment
• Where the minister holds related employments, additional rules apply which may affect whether the threshold is met