SE60009 - Ministers of religion: exemption of income; properties that do not qualify

Section 332(2) ICTA 1988 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 income connected with the occupation of property see SE60007.

Some of the conditions relate to the premises. Examples of premises that meet the conditions are given in SE60007. The following are examples of premises that do not meet the conditions:

• Premises privately leased by the minister from a charity
• Premises in which the minister lives rent-free but which are not his official residence (for example a country cottage provided by the congregation)
• Premises occupied by a minister holding an appointment which could be filled by a layman (for example a schoolmaster).