{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-290",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-290.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/290",
  "kind": "section",
  "number": "290",
  "heading": "Accommodation benefits of ministers of religion",
  "text": "(1) No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—\n(a) the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or\n(b) the reimbursement of a statutory deduction made in connection with qualifying premises.\n(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 lower-paid employment as a minister of religion (see section 290D).\n(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.\n(4) Premises are qualifying premises in relation to a person employed as a minister if—\n(a) an interest in them belongs to a charity or an ecclesiastical corporation, and\n(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.\n(5) In this section—\n...\n“full-time minister” means a person in full-time employment as a minister of a religious denomination,\n“statutory amount” means an amount paid in pursuance of a provision in, or having the force of, an Act, and\n“statutory deduction” means a deduction made in pursuance of such a provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/290",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}