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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs : Earnings of employees and office holders : Council Tax, water or sewerage charges : Council Tax or water or sewerage charges paid on behalf of Ministers of Religion

If a Minister of Religion is living in a property owned by their Church, the Church is responsible for the Council Tax, water or sewerage charges. NICs are not due on the payment.