Section 351 — Income Tax (Earnings and Pensions) Act 2003: 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).