EIM60011 - Ministers of religion: exemption of
income: summary of exempt earnings
Section 290 ITEPA 2003 and 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. When the conditions are met
the earnings exempted from liability to income tax are:
- the reimbursement to the minister of
statutory amounts or statutory deductions in connection with the
premises, except in so far as they relate to any part of the
premises for which the minister receives rent, see
EIM60013
- the payment of such statutory amounts on
the minister's behalf, see
EIM60013
- if the minister is in an excluded
employment (see
EIM20007):
- the value to the minister of any expenses incurred
in providing the minister with living accommodation in the
premises. This covers house insurance premiums and the cost of
house repairs.
- 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, see
EIM60015 for the full text of
Extra-Statutory Concession A61 dealing with this.
