# Income Tax (Earnings and Pensions) Act 2003, Section 290B: Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings

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

(1) This section applies where a person in lower-paid employment as a minister of religion 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” has the same meaning as in section 290A;
“qualifying premises” has the same meaning as in section 290.

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