Ministers of religion: allowable expenses: particular items
Sections 336 and 351 ITEPA 2003This page lists particular expenses that ministers can deduct from employment income. For a further list see
EIM60047. If an expense is not included in the list it may still be allowable. You should consider it on normal principles, see EIM60040 onwards.
You should accept the following kinds of expenditure as being deductible from the minister’s employment income:
* travelling expenses, where necessarily incurred in the performance of the minister’s duties, or for necessary attendance, see EIM31800 onwards. If the minister uses his or her own car, van, bicycle or motor cycle for business travel see EIM31200 onwards. * repair or replacement of robes worn in the conduct of church services in accordance with Church Law or by custom in the particular church. (This does not cover distinctive clothing worn on other occasions.) * provision of a locum tenens * provision of reasonable entertainment on official occasions to visiting ministers, officers of the church or members of church organisations. The provisions of Section 356 ITEPA 2003 (business entertaining expenses) do not normally apply because ministers do not normally hold office under a body carrying on a trade, profession or vocation, see EIM32565 onwards. * communion expenses, for example supply of wine * certain domestic expenses such as heating and lighting, see EIM60048.