§ Mr. Tebbitasked the Lord President of the Council in which respects Members of Parliament are regarded as employed persons; and in which they are regarded as self-employed, or having no employer.
§ Mr. Edward ShortMembers of Parliament are office holders. Since April 1975 all office holders, including Members of Parliament, with emoluments chargeable to income tax under income tax 725W Schedule E have been treated as class I contributors for national insurance contribution purposes. This is in accordance with the provisions of the Social Security Act 1975. The provisions make clear that office holders are not employed under a contract of service like employees, and that they are not regarded for national insurance purposes as having an employer.