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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Expenses of ministers of religion

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Point in time view as at 17/12/2014.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Expenses of ministers of religion is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Expenses of ministers of religionU.K.

351Expenses of ministers of religionU.K.

(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—

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).

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)Subsection (1) needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).

Textual Amendments

F1S. 351(5) omitted (coming into force for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 17(6), 34(2); S.I. 2012/736, art. 13

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