§ Mr. Michael Spicerasked the Chancellor of the Exchequer whether he will propose changing the situation whereby members of the clergy are treated for tax and National Insurance purposes as self-employed, although they receive a regular salary or stipend from the Church Commissioners.
§ Mr. Robert SheldonClergymen in receipt of a regular salary or stipend are assessable to tax under Schedule E as office holders, and are not treated as self-employed. Their position for national insurance purposes is a matter for my right hon. Friend the Secretary of State for Social Security but I understand that the application to the clergy of the Social Security Act 1973, which changes the national insurance contribution structure with effect from 6th April 1975, is at present under consideration.