Income Tax (Earnings and Pensions) Act 2003

[F1 290A Accommodation outgoings of 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 a religious denomination 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;

• “lower-paid employment” has the meaning given by section 217;

• “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)