EIM60015 - Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments

Extra-Statutory Concession A61

For a summary of the conditions that have to be met for a minister to get exemption from a tax charge on some earnings connected with the occupation of property see EIM60007. For a summary of the earnings exempted see EIM60011.

One of the types of income exempted is where the minister is in an excluded employment (see EIM20007). The exempted income is sums paid on the minister's behalf or reimbursed in respect of heating, lighting, cleaning or gardening expenses that are the contractual responsibility of the minister. This comes from Extra-Statutory Concession A61 (ESC A61). The full text of ESC A61 is:

"Where a clergyman or minister of any religious denomination is provided, in consequence of his being the holder of such office, with a residence in premises owned or leased by a charity or ecclesiastical corporation from which to perform his duties, no tax is charged on sums paid on his behalf or reimbursed in respect of heating, lighting, cleaning and gardening expenses which are the contractual liability of the clergyman or minister.
Where an allowance is paid to the clergyman etc to meet such costs it will not be taxed except to the extent that it exceeds the costs actually incurred.
The concession does not apply where the clergyman or minister is in employment to which Chapter II Part V ICTA 1988 applies”. (Chapter II Part V ICTA 1988 applied to those who were not in an excluded employment).