Section 290 Accommodation benefits of ministers of religion
United Kingdom
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 a statutory amount payable in connection with qualifying premises, or
the reimbursement of a statutory deduction made in connection with qualifying premises.
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).
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.
Premises are qualifying premises in relation to a person employed as a minister if—
an interest in them belongs to a charity or an ecclesiastical corporation, and
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.
In this section—
...
“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.
Annotations
Textual amendments
- F1
Words 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
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)