Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 U.K. Employment income: exemptions

Chapter 8 U.K. Exemptions: special kinds of employees

Ministers of religion U.K.

[F1 290A Accommodation outgoings of [F2 lower-paid] ministers of religion U.K.

(1) No liability to income tax arises in respect of a person in lower-paid employment as a minister of [F3 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—

  (a)

  heating, lighting or cleaning qualifying premises; or

  (b)

  maintaining a garden forming part of qualifying premises;

• F4 ...

• “qualifying premises” has the same meaning as in section 290.]

Textual Amendments

F1 Ss. 290A, 290B inserted (with effect in accordance with art. 2(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 2(3)

F2 Words in s. 290A heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(c)

F3 Word in s. 290A(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(a)

F4 Words in s. 290A(3) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 19(b)