Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Ministers of religion
290AF1Accommodation outgoings of F2lower-paid ministers of religion
1
No liability to income tax arises in respect of a person in lower-paid employment as a minister of F3religion 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;
- a
F4...
“qualifying premises” has the same meaning as in section 290.