Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 21 October (HL1279), whether HMRC considers that being a Minister constitutes employment for the purpose of determining whether a political gift is an employment-related benefit.

Ministers are employees for the purposes of Income Tax and National Insurance Contributions.

The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance. [1]

HMRC’s Employment Income Manual, section EIM21715 details the exemption for small gifts costing a total of £250 or less per year to provide. [2]

[1] HMRC Internal Employment Income Manual, Updated 4 November 2024, https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020

[2] HMRC Internal Employment Income Manual, Updated 21 August 2024, https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21715