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HMRC internal manual

Employment Income Manual

Ministers of religion: allowable expenses: property expenses

Section 351 ITEPA 2003For an overview of employment expenses ministers can deduct, see


The following expenses are specifically allowed by Section 351 ITEPA 2003 where they are paid by the minister. They are employment expenses that may not have been allowable under the general rules of Section 336 ITEPA 2003. The relevant expenses are:
* a proportion, not exceeding one-quarter, of the rent paid for a dwelling house, any part of which is used mainly and substantially for the purposes of the minister’s duties * one-quarter of the expenditure on the maintenance, repair, insurance or management of any accommodation that is made available to the minister. The deduction is additional to the general expenses deduction given in Section 351(1), see EIM60040. But to avoid a double deduction, this deduction is restricted by whatever part of the expenditure is already deductible under Section 351(1).With the expenses described in the second bullet above, the expense is only allowable if an ecclesiastical corporation or charity owns an interest in the accommodation and the minister performs the duties of the employment from the accommodation.

These expenses are not allowable where they are reimbursed to the minister in non-taxable form, see EIM60011.

For details of other allowable expenses see EIM60046 onwards.