# Income Tax (Trading and Other Income) Act 2005, Section 159: Ministers of religion


(1) This section applies for the purpose of calculating the profits of the profession or vocation of a minister of a religious denomination.
(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—
(a) one-quarter of the rent, or
(b) if less, the part of the rent that, on a just and reasonable apportionment, is attributable to that part of the dwelling-house.
(3) If—
(a) an interest in premises belongs to a charity or an ecclesiastical corporation,
(b) because of that interest, the minister has a residence in the premises from which to perform the minister's duty, and
(c) the minister incurs expenses on the maintenance, repair, insurance or management of the premises,
a deduction is allowed under this subsection for part of those expenses.
(4) The amount of the deduction under subsection (3) is—
A4-Bwhere—
A is the amount of the expenses, and
B is the amount of the expenses for which a deduction is otherwise allowable.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/159 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-159
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.