{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-159",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-159.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/159",
  "kind": "section",
  "number": "159",
  "heading": "Ministers of religion",
  "text": "(1) This section applies for the purpose of calculating the profits of the profession or vocation of a minister of a religious denomination.\n(2) If the minister pays rent in respect of a dwelling-house and any part of the dwelling-house is used mainly and substantially for the purposes of the minister's duty, a deduction is allowed for—\n(a) one-quarter of the rent, or\n(b) if less, the part of the rent that, on a just and reasonable apportionment, is attributable to that part of the dwelling-house.\n(3) If—\n(a) an interest in premises belongs to a charity or an ecclesiastical corporation,\n(b) because of that interest, the minister has a residence in the premises from which to perform the minister's duty, and\n(c) the minister incurs expenses on the maintenance, repair, insurance or management of the premises,\na deduction is allowed under this subsection for part of those expenses.\n(4) The amount of the deduction under subsection (3) is—\nA4-Bwhere—\nA is the amount of the expenses, and\nB is the amount of the expenses for which a deduction is otherwise allowable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/159",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}