SE60001 - Ministers of religion: overview

Section 332 ICTA 1988

The guidance at SE60005 to SE60055 covers the tax treatment of clergy and ministers of religion who are attached to a particular church or congregation. It uses the words minister and minister of religion to cover all clergy and ministers of religion. The guidance tells you

• Whether the minister is chargeable under Schedule E or Schedule D - see SE60005.
• For ministers within Schedule E, whether particular income is chargeable - see SE60007 onwards.
• For ministers within Schedule E, what expenses and capital allowances they can claim - see SE60040 onwards.

Most of the larger religious denominations are represented on the Churches Main Committee. This body issues circulars on tax matters from time to time. Such circulars have usually been seen by the Revenue before issue, but they do not supersede these instructions. If a taxpayer relies on a circular and it seems to conflict with these instructions, seek advice from Employment Income Technical.

The guidance does not cover ministers doing jobs which could be done by a layman - such as administration or lecturing. The ordinary Schedule E rules apply to those jobs.

Members of religious orders, other than those acting as ministers, are dealt with separately - see SE69700.