HC Deb 25 January 1974 vol 867 c381W
Mr. Kilfedder

asked the Chancellor of the Exchequer if he will list the distinctions in income tax law with regard to assessment between the clergy of different denominations ; how long these distinctions have been in operation ; and if he will review the situation, with particular reference to Evangelists, who receive neither salary nor wages.

Mr. Nott

Clergy are assessed under Schedule E in respect of the emoluments of their offices without distinction as to their religious denomination. Where, exceptionally, a clergyman is not an office-holder it would depend on the particular circumstances whether he was in receipt of income chargeable to tax. If my hon. Friend has a particular case in mind I will look into it if he will send me details.