Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Ministers of religion
F1290BAllowances paid to ministers of religion in respect of accommodation outgoings
(1)
This section applies where a person in lower-paid employment as a minister of a religious denomination is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.
(2)
No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.
(3)
In this section—
“accommodation outgoings” and “lower-paid employment” have the same meanings as in section 290A;
“qualifying premises” has the same meaning as in section 290.