# Income Tax (Earnings and Pensions) Act 2003, Section 290: Accommodation benefits of ministers of religion

Extent: E+W+S+N.I.

(1) No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—
(a) the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or
(b) the reimbursement of a statutory deduction made in connection with qualifying premises.
(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).
(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.
(4) Premises are qualifying premises in relation to a person employed as a minister if—
(a) an interest in them belongs to a charity or an ecclesiastical corporation, and
(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.
(5) 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/290 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-290
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.