Social Security (Contributions) (Amendment No.2) Regulations 2010 come into force
Implementation date: 6 April 2010
The Regulations prescribe that expenses paid for, or reimbursed to, ministers of religion in respect of heating, lighting, cleaning and gardening in connection with living accommodation provided with employment, are disregarded in the computation of the minister’s earnings for liability to Class 1 national insurance contributions. Similar relief is given in respect of allowances paid to ministers for the purpose of meeting such expenses. The Regulations can be viewed on the OPSI website.