HC Deb 06 April 1971 vol 815 c93W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware that a Member of Parliament is classified as self-employed; and whether he is allowed to claim the same rights for private pension schemes, so far as tax claims are concerned, as an ordinary self-employed person.

Mr. Patrick Jenkin

Although Members of Parliament pay National Insurance contributions under Class II, for tax purposes they are not self-employed but assessable under Schedule E as holding an office; like others who hold an office for which there is a pension scheme, they cannot claim relief under the retirement annuity provisions.