290Accommodation benefits of ministers of religionU.K.
(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 [F1lower-paid employment as a minister of religion (see section 290D)].
(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—
F2...
“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.
Textual Amendments
F1Words in s. 290(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 18
F2Words in s. 290(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(5), 34(2); S.I. 2012/736, art. 13