Section 290 — Income Tax (Earnings and Pensions) Act 2003: Accommodation benefits of 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.