Finance Act 2015

Section 13

SCHEDULE 1 U.K. Extension of benefits code except in relation to certain ministers of religion

PART 1 U.K. Amendments of ITEPA 2003

1 U.K. ITEPA 2003 is amended as follows.

2 U.K. In section 7 (meaning of “employment income”, “general earnings” and “specific employment income”), in subsection (5)(b), for “11” substitute “ 10 ”.

3 U.K. In section 17 (UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11” substitute “ 10 ”.

4 U.K. In section 30 (remittance basis and non-UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11” substitute “ 10 ”.

5 (1) Section 63 (the benefits code) is amended as follows. U.K.

(2) In subsection (1)—

(a) at the end of the entry relating to Chapter 7 insert “ and ”, and

(b) omit the entry relating to Chapter 11 and the “and” before it.

(3) Omit subsections (2) to (4).

6 U.K. In section 66 (meaning of “employment” and related expressions), after subsection (4) insert—

“(5) In the benefits code “lower-paid employment as a minister of religion” has the same meaning as in Part 4 (see section 290D).”

7 U.K. In section 148 (reduction of cash equivalent where car is shared), omit subsection (3).

8 U.K. In section 157 (reduction of cash equivalent where van is shared), omit subsection (3).

9 (1) Section 169 (car available to more than one family member etc employed by same employer) is amended as follows. U.K.

(2) For subsection (2)(b) substitute—

“(b) M's employment is lower-paid employment as a minister of religion.”

(3) Omit subsections (3) and (4).

10 (1) Section 169A (van available to more than one family member etc employed by same employer) is amended as follows. U.K.

(2) For subsection (2)(b) substitute—

“(b) M's employment is lower-paid employment as a minister of religion.”

(3) Omit subsections (3) and (4).

11 U.K. In section 184 (interest treated as paid), in subsection (3), for the words following “any of” substitute “the following Chapters of this Part—

• Chapter 3 (taxable benefits: expenses payments);

• Chapter 6 (taxable benefits: cars, vans and related benefits);

• Chapter 10 (taxable benefits: residual liability to charge).”

12 (1) Section 188 (loan released or written off: amount treated as earnings) is amended as follows. U.K.

(2) In subsection (2), for “an excluded employment”, in each place, substitute “ lower-paid employment as a minister of religion ”.

(3) In subsection (3)(a), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.

13 U.K. In section 228 (effect of exemptions in Part 4 on liability under provisions outside Part 2), in subsection (2)(d), for “290 and” substitute “ 290, 290C to ”.

14 (1) Section 239 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles) is amended as follows. U.K.

(2) In subsection (8), for “excluded employment” substitute “ lower-paid employment as a minister of religion (see section 290D) ”.

(3) Omit subsection (9).

15 U.K. In section 266 (exemption of non-cash vouchers for exempt benefits), in subsection (5), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.

16 U.K. In section 267 (exemption of credit-tokens used for exempt benefits), in subsection (1)(b), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.

17 U.K. In section 269 (exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle), in subsection (4)(b), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.

18 U.K. In section 290 (accommodation benefits of ministers of religion), in subsection (2), for “excluded employment” substitute “ lower-paid employment as a minister of religion (see section 290D) ”.

19 U.K. In section 290A (accommodation outgoings of ministers of religion)—

(a) in subsection (1), for “a religious denomination” substitute “ religion ”,

(b) in subsection (3), omit the definition of “lower-paid employment”, and

(c) in the heading of the section, after “outgoings of” insert “ lower-paid ”.

20 U.K. In section 290B (allowances paid to ministers of religion in respect of accommodation outgoings)—

(a) in subsection (1), for “a religious denomination” substitute “ religion ”,

(b) in subsection (3), for “and “lower-paid employment” have the same meanings” substitute “ has the same meaning ”, and

(c) in the heading of the section, after “to” insert “ lower-paid ”.

21 (1) Part 2 of Schedule 1 (index of defined expressions) is amended as follows. U.K.

(2) Omit both entries relating to “excluded employment” and the entry relating to “lower-paid employment”.

(3) At the appropriate place insert—

“lower-paid employment as a minister of religion (in the benefits code)	section 66(5)
lower-paid employment as a minister of religion (in Part 4)	section 290D”.

22 (1) Schedule 7 (transitionals and savings) is amended as follows. U.K.

(2) In paragraph 17 (taxable benefits: benefits code)—

(a) in sub-paragraph (2), for “the Chapters” to “lower-paid employments)” substitute “ Chapters 3, 6, 7 and 10 of the benefits code (provisions not applicable before the tax year 2016-17 to lower-paid employments) ”, and

(b) omit sub-paragraph (4).

(3) In paragraph 27(3) (loans released or written off)—

(a) in paragraph (a), for “ “not an excluded employment”” substitute “ “not lower-paid employment as a minister of religion” ”;

(b) in paragraph (b), for “ “excluded employment”” substitute “ “lower-paid employment as a minister of religion” ”.

PART 2 U.K. Amendments of other enactments

23 (1) The Social Security Contributions and Benefits Act 1992 is amended as follows. U.K.

(2) In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(3) In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—

(a) in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “ lower-paid employment as a minister of religion ”, and

(b) in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(4) In section 122 (interpretation of Parts 1 to 6), in subsection (1)—

(a) omit the entry relating to “excluded employment”, and

(b) at the appropriate place insert—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.

24 (1) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows. U.K.

(2) In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(3) In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—

(a) in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “ lower-paid employment as a minister of religion ”, and

(b) in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(4) In section 121 (interpretation of Parts 1 to 6), in subsection (1)—

(a) omit the entry relating to “excluded employment”, and

(b) at the appropriate place insert—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.

25 (1) Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows. U.K.

(2) In subsection (2), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(3) In subsection (3)—

(a) in the opening words, for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”, and

(b) in paragraph (a), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(4) In subsection (6), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(5) In subsection (7), for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”.

(6) In subsection (10), for the definition of “excluded employment” substitute—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,”.

26 U.K. In CTA 2010, in section 1065 (exception for benefits treated as employment income etc), in the first column of the table, for the words from “in section 216” to “lower-paid employment)” substitute “ in section 290C of that Act (provisions of benefits code not applicable to lower-paid ministers of religion) ”.