EIM60007 - Ministers of religion: exemption of income: overview

Section 290 ITEPA 2003 and Extra-Statutory Concession A61

Some ministers are exempted from liability on certain types of income connected with their occupation of property. Those qualifying are ministers who:

• are provided with a residence from which they are expected to perform their duties and
• hold a full-time office as a minister.

This special treatment only applies where some legal interest in the residence belongs to either a charity or an ecclesiastical corporation. So, for example, premises belonging to a Diocesan Board of Finance, a Cathedral Chapter, a body of trustees acting for a denomination or for a local congregation, and a parochial church council, are all covered. It also covers parsonage houses vested in incumbents of benefices in the Church of England (see Mitchell v Child (24TC511)).

For examples of properties that do not meet the requirements for exemption see EIM60009.

For the type of income that is exempt from charge see EIM60011.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)