Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 11Taxable benefits: exclusion of lower-paid employments from parts of benefits code
What is lower-paid employment
217Meaning of “lower-paid employment”
1
For the purposes of this Chapter an employment is “lower-paid employment” in relation to a tax year if the earnings rate for the employment for the year (calculated under section 218) is less than £8,500.
2
Subsection (1) is subject to section 220 (employment in two or more related employments).