§ 86. Major Beamishasked the Minister of National Insurance why clergymen are treated as self-employed persons for the purpose of National Insurance contributions and have to pay the 7s. 5d. per week rate, since for taxation purposes they are classed as employed persons and assessed under Schedule E.
§ Mr. PeakeThe only persons who can be treated as employed persons for the purposes of the National Insurance Acts are persons employed under a contract of service and persons deemed to be employed persons by virtue of Regulations. Clergymen have repeatedly been held not to be employed under a contract of service and so far as Regulations are concerned the National Insurance Advisory Committee have expressed the view that they should not be treated as if they were so employed. I understand that a different criterion applies for Income Tax purposes.