SE60044 - Ministers of religion: allowable expenses; property expenses

Section 332(3) ICTA 1988

For an overview of Schedule E expenses ministers can be given see SE60040.

The following expenses are specifically allowed by Section 332(3) ICTA 1988 where they are paid by the minister. They are Schedule E expenses which may not have been allowable under the general rules of Section 198. The relevant expenses are

• A proportion, not exceeding one-quarter, of the rent paid for a dwelling house any part of which is used mainly and substantially for the purposes of the minister's duties
• One-quarter of the expenditure on the maintenance, repair, insurance or management of any accommodation which is made available to the minister. The deduction is additional to the general expenses deduction given in Section 332(3)(a) – see SE60040. But to avoid a double deduction this deduction is restricted by whatever part of the expenditure is already deductible under Section 332(3)(a).

But note these expenses are not allowable where they are reimbursed to the minister in non-taxable form – see SE60011.

For details of other allowable expenses see SE60046 onwards.