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HMRC internal manual

Employment Income Manual

Ministers of religion: exemption of income: summary of exempt earnings

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. When the conditions are met the earnings exempted from liability to income tax are:

  • the reimbursement to the minister of statutory amounts or statutory deductions in connection with the premises, except in so far as they relate to any part of the premises for which the minister receives rent, see EIM60013
  • the payment of such statutory amounts on the minister’s behalf, see EIM60013
  • if the minister is in an excluded employment for 2015/16 and earlier only (see EIM20007):
    • the value to the minister of any expenses incurred in providing the minister with living accommodation in the premises. This covers house insurance premiums and the cost of house repairs.


      sums paid on the minister’s behalf or reimbursed in respect of heating, lighting, cleaning or gardening expenses that are the contractual responsibility of the minister, see EIM60015 for the full text of Extra-Statutory Concession A61 dealing with this.