HC Deb 15 March 1956 vol 550 c58W
71. Mr. E. L. Mallalieu

asked the Chancellor of the Exchequer why clergymen, beneficed and unbeneficed, are taxed under Schedule E, and therefore treated less leniently as regards necessary expenses than doctors, who are taxed under Schedule D.

Mr. H. Brooke

Clergymen and ministers of religion are in general assessed under Schedule E because that is the Schedule which applies to income from an office or employment.