EP8468 - Clergy and ministers of religion: Salvation Army

The Salvation Army pays allowances to its officers according to their marital status. Payment can include supplement for children.

Payments to wives

The wife of a Salvation Army officer is paid part of the allowance made to married officers. Such payments are treated as her income

If the allowance paid to the wife is above the PAYE threshold, the Salvation Army

• tells the district dealing with the husband, giving the wife's name and National Insurance number
• uses the code specified for emergency use on a cumulative basis.
• uses the code specified for emergency use on a cumulative basis.

Districts should set up a GCD record showing the code used by the Salvation Army.

Contributions towards heating etc.

The Salvation Army also pays a fixed contribution towards the cost of heating and lighting premises occupied by all officers.

If these contributions exceed the actual cost, the Salvation Army enters the excess on the Deductions Working Sheet and taxes it accordingly.

This scheme does not cover employees of companies operated by the Army, for example, Salvationist Publishing and Supplies Ltd.