SE60055 - Ministers of religion: capital allowances

Section 27 CAA 1990

The rules regarding capital allowances apply to ministers as they apply to office holders and employees generally – see SE36500 onwards. Expenditure on the following items of plant and machinery will be eligible for capital allowances where they are necessarily provided for use in the performance of a minister’s duties

• Substantial books of reference
• Office equipment, including computers.

For 1990-91 and subsequent years the 'necessarily' test was removed for motor vehicles - see SE36520. This means that up until 6 April 2002, a minister can claim capital allowances in respect of any motor vehicle which the minister provides for use in the performance of the duties. From 6 April 2002 the rules for motor expense claims where the minister uses his own car changed. In these circumstances, capital allowances are no longer available on the minister’s vehicle. See SE31200 onwards, in particular SE31335.