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An employee who relied on "deeply held" religious beliefs in objecting to receiving a COVID vaccination has lost her exemption appeal.

In September last year, Queensland Health issued a directive for certain health employees to receive a COVID-19 vaccination.

The Torres and Cape Hospital and Health Service nurse, who is a practising Christian and Baptist Church member, subsequently applied for an exemption.

She stated that because her faith didn't condone abortion, the (alleged) association between the vaccines and a product called MRC-5, which originates from cells extracted from a human foetus procured through abortion, meant she couldn't get vaccinated.

A letter from her husband – who is also a pastor and the leader of Cooktown Baptist Church – confirmed the employee's beliefs as consistent with those of the church...