§ Mr. MorganTo ask the Chancellor of the Exchequer what instructions he has issued to non-executive members of boards of non-departmental public bodies and to the chief accounting officers of those bodies as to whether payment to such board members should be normally classified as self-employment or employment for tax purposes; and if he will make a statement.
§ Sir George Young[holding answer 21 February 1995]: No special instructions have been issued. In common with all individuals, the employment status for tax purposes of non-executive members of boards of non-departmental public bodies and chief accounting officers of those bodies depends on the facts of the case and is determined by applying general law to those facts. Such individuals would normally be regarded as office holders and chargeable to tax under schedule E on the emoluments of that office. Tax under PAYE should he deducted from such emoluments in the normal way.