Section 5 | Refunds to charities

(1)Where a charity has paid selective employment tax for any contribution week in respect of an employed person employed by the charity in an employment to which neither section 1 nor section 2 of this Act applies and which is not an excepted employment, then, subject to subsections (2) and (4) of this section and to the provisions of section 7 of this Act, the Minister of Labour shall make to the charity in respect of that person and that week a payment of an amount equal to the tax paid.

(2)The Minister of Labour shall not be required to make any payment under subsection (1) of this section in respect of any selective employment tax paid for any contribution week as respects which the charity concerned does not produce such records of the payment of tax in respect of persons employed by that charity as that Minister may reasonably require.

(3)In the application of this section to England and Wales the expression " charity " means a body who—

(a)are registered under section 4 of the Charities Act 1960 ; or

(b)are certified by the Charity Commissioners or the Secretary of State for Education and Science to be—

(i)a charity within the meaning of that Act which by virtue of subsection (4) of the said section 4 is not required to be so registered ; or

(ii)an ecclesiastical corporation within the meaning of section 45(2)(a) of that Act,

and includes Greenwich Hospital.

(4)In the application of this section to Scotland, the expression " charity " has the same meaning as in the Income Tax Acts, and the Minister of Labour shall not be required to make any payment under this section to an employer unless the Secretary of State certifies, or on appeal from him the Court of Session finds, that the employer is a charity within that meaning; and in any such appeal the Secretary of State shall be entitled to appear and be heard.