Section 290A — Income Tax (Earnings and Pensions) Act 2003: Accommodation outgoings of lower-paid ministers of religion

Accommodation outgoings of lower-paid ministers of religion 290A 1 No liability to income tax arises in respect of a person in lower-paid employment as a minister of religion by virtue of the payment or reimbursement of accommodation outgoings.

2 Subsection (1) does not apply if the minister is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings (as to which see section 290B).

3 In this section— “accommodation outgoings” means amounts incurred by the minister in— heating, lighting or cleaning qualifying premises; or maintaining a garden forming part of qualifying premises; ... “qualifying premises” has the same meaning as in section 290.