Part 4Employment income: exemptions

Chapter 8Exemptions: special kinds of employees

F1Voluntary office-holders

Government

  • A government department

  • The Welsh Ministers and the Counsel General to the Welsh Government

  • The Scottish Ministers

  • The holder of an office in the Scottish Administration which, for the purposes of the Scotland Act 1998, is not a ministerial office (see section 126(8) of that Act)

  • A Northern Ireland department