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

Related employments

Section 290G sets out the rules for determining whether a minister of religion qualifies as lower-paid when they hold two or more related employments, by requiring the earnings from those employments to be aggregated.

• Where a minister of religion holds two or more related employments, the earnings rates from all of them must be added together to determine whether the £8,500 threshold is met.
• If the combined earnings rate is £8,500 or more, none of the employments qualifies as lower-paid, and the minister loses the benefits-in-kind exemption for all of them.
• Two employments are "related" if they are with the same employer, or if one is with an entity controlled by the same person or body that controls the other.
• The extended meaning of "control" used elsewhere in the benefits code also applies when determining whether employments are related.