Section 290B — Income Tax (Earnings and Pensions) Act 2003: Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings

Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings 290B 1 This section applies where a person in lower-paid employment as a minister of religion is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.

2 No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.

3 In this section— “accommodation outgoings” has the same meaning as in section 290A; “qualifying premises” has the same meaning as in section 290.