Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Expenses of ministers of religion

Expenses of ministers of religion
351
1
A deduction is allowed from any earnings from any employment as a minister of a religious denomination for amounts incurred by the minister wholly, exclusively and necessarily in the performance of duties of such an employment.
2
If a minister of a religious denomination pays rent in respect of a dwelling-house, part of which is used mainly and substantially for the purposes of such duties, a deduction is allowed from the minister’s earnings from any employment as such a minister for—
a
one quarter of the rent, or
b
if less, the part of the rent that, on a just and reasonable apportionment, is attributable to that part of the dwelling-house.
3
If—
a
an interest in premises belongs to a charity or an ecclesiastical corporation, and
b
because of that interest and by reason of holding an employment as a minister of a religious denomination, the minister has a residence in the premises from which to perform the duties of the employment,
a deduction is allowed from the minister’s earnings from any such employment for part of any expenses borne by the minister on the maintenance, repair, insurance or management of the premises.
4
The amount of the deduction is—
A/4 - B
where—
A is the amount of the expenses borne by the minister on the maintenance, repair, insurance or management of the premises, and
B is the amount of those expenses that are allowed under subsection (1).
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Subsection (1) needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).
S. 351(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(6), 34(2); S.I. 2012/736, art. 13
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)