Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Ministers of religion
290Accommodation benefits of ministers of religion
1
No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—
a
the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or
b
the reimbursement of a statutory deduction made in connection with qualifying premises.
2
No liability to income tax in respect of a person employed as a full-time minister arises by virtue of the payment or reimbursement of expenses incurred in connection with providing living accommodation in qualifying premises if the employment is excluded employment.
3
Subsection (1) does not apply if or to the extent that the amount or deduction is properly attributable to a part of the premises for which the minister receives rent.
4
Premises are qualifying premises in relation to a person employed as a minister if—
a
an interest in them belongs to a charity or an ecclesiastical corporation, and
b
because of that interest and by reason of holding the employment, the minister has a residence in them from which to perform the duties of the employment.
5
In this section—
“charity” means a body of persons or trust established for charitable purposes only,
“full-time minister” means a person in full-time employment as a minister of a religious denomination,
“statutory amount” means an amount paid in pursuance of a provision in, or having the force of, an Act, and
“statutory deduction” means a deduction made in pursuance of such a provision.