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National Insurance (Co-Operatives)

Volume 887: debated on Wednesday 5 March 1975

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asked the Secretary of State for Social Services whether those who work in a business that is a co-operative, whether incorporated or not, are to be treated as self-employed for the purposes of national insurance contributions.

People working for co-operatives are subject to the normal provisions relating to the categorisation of earners. If they work under a contract of service or, after April 1975, as officeholders with emoluments chargeable to income tax under Schedule E, they will be employed earners. If employed otherwise, they will be self-employed. This question is decided on the facts of each individual case.