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HMRC internal manual

Employment Income Manual

Ministers of religion: exemption of income: properties that do not qualify

Section 290 ITEPA 2003 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 earnings connected with the occupation of property see EIM60007.

Some of the conditions relate to the premises. Examples of premises that meet the conditions are given in EIM60007. 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 or her official residence (for example a country cottage provided by the congregation)
  • premises occupied by a minister holding an appointment that could be filled by a layman (for example a school teacher).