SCHEDULES

F2SCHEDULE 1A Personal Community Charge: Exemption

Annotations:
Amendments (Textual)

Members of religious communities

7

1

A person is exempt if—

a

he is a member of a relevant religious community; and

b

he has no income or capital of his own and is dependent on the community concerned for his material needs.

2

A relevant religious community is a religious community whose principal occupation—

a

is prayer, contemplation, the relief of suffering, education, or any prescribed occupation; or

b

consists of two or more of the occupations mentioned in paragraph (a) above.

3

A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph.

4

In construing sub-paragraph (1)(b) above, income by way of pension in respect of a former employment is to be ignored.