EIM60042 - Ministers of religion: allowable
expenses: duties of a minister
Sections 336 and 351 ITEPA 2003
For an overview of employment expenses ministers can deduct, see
In deciding what employment expenses are allowable you need
to know what the duties of the minister are. The duties of a
minister should be regarded as including:
- any duty laid on the minister by law or by
the express instruction of ecclesiastical superiors and
- all duties arising directly from the
minister's obligations to the particular church or congregation to
which the minister is attached.
It does not include any duty that is laid on the minister merely
as a member of the church.