Section 12.

1. Employment in the service of the spouse or civil partner of the employed person.

2. Employment of a casual nature otherwise than for the purposes of the employer's trade or business, and otherwise than for the purposes of any game or recreation where the persons employed are engaged or paid through a club.

3. Employment by a prescribed relative of the employed person, being either employment in the common home of the employer and the employed person or employment specified by regulations as corresponding to employment in the common home of the employer and the employed person.

4. Employment specified in regulations as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood.

5. Employment specified in regulations as being of inconsiderable extent.

6. Employment under a scheme provided by the Minister and known as Community Employment, where that employment began before 6 April 1996.

7. Employment in the State in a company under a written or an oral contract of service, whether expressed or implied, where the employed person is -

(a) the beneficial owner of that company, or