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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Ministers of religion: provided living accommodation

Section 99(2) ITEPA 2003

Living accommodation provided to a minister from which the minister performs duties is normally excluded from earnings, see EIM11351. This does not apply if the minister is engaged purely on administrative duties, when you need to consider whether the provided living accommodation gives rise to a benefit under Part 3 Chapter 5 ITEPA 2003, see EIM11301 onwards.

In addition to being provided with living accommodation it is common for a minister to be provided with other benefits and facilities connected with the living accommodation. For a summary of the types of things that might be provided and their tax treatment see EIM11522.

But for ministers who meet certain conditions there is no liability to income tax on certain types of income connected with the living accommodation. See EIM60011 for the types of earnings exempted.