Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Ministers of religion

Accommodation benefits of ministers of religion
290
1
No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—
a
the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or
b
the reimbursement of a statutory deduction made in connection with qualifying premises.
2
No liability to income tax in respect of a person employed as a full-time minister arises by virtue of the payment or reimbursement of expenses incurred in connection with providing living accommodation in qualifying premises if the employment is lower-paid employment as a minister of religion (see section 290D).
3
Subsection (1) does not apply if or to the extent that the amount or deduction is properly attributable to a part of the premises for which the minister receives rent.
4
Premises are qualifying premises in relation to a person employed as a minister if—
a
an interest in them belongs to a charity or an ecclesiastical corporation, and
b
because of that interest and by reason of holding the employment, the minister has a residence in them from which to perform the duties of the employment.
5
In this section—
...
- “full-time minister” means a person in full-time employment as a minister of a religious denomination,
- “statutory amount” means an amount paid in pursuance of a provision in, or having the force of, an Act, and
- “statutory deduction” means a deduction made in pursuance of such a provision.
Words in s. 290(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 18
Words in s. 290(5) omitted (coming into force for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 17(5), 34(2); S.I. 2012/736, art. 13
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)