A deduction is allowed from any earnings from any employment as
a Minister of a religious denomination for amounts incurred by the
Minister wholly, exclusively and necessarily in the performance of
their employment.
If the Minister pays rent for their home, part of which is
used substantially in the performance of their duties, then they
can deduct up to 1/4 of the rent from their earnings figure.
Where, as a result of their employment, the Minister lives
in a property wholly or partially owned by a charity or
ecclesiastical corporation, then, where those expenses have not
been claimed under section 351 (1), the Minister can deduct up to
1/4 of the expenses from the Minister's earnings.
These are the income tax deductions allowed by section 351
ITEPA. (See EIM 60044)
