Ministers of religion: allowable expenses: particular items: continued
Sections 336 and 351 ITEPA 2003This page lists particular expenses that ministers can deduct from employment income. For a further list see
You should accept the following kinds of expenditure as being deductible from the minister’s employment income:
* stationery, postage, use of telephone, etc., where incurred in connection with the minister’s duties * secretarial assistance, where necessarily incurred in the performance of the minister’s duties. (No claim is admissible in respect of sums paid to the spouse of a minister in respect of work the spouse undertakes as an active member of the church, for example as leader of a women’s meeting.) * expenses necessarily incurred in connection with an unpaid ecclesiastical appointment, for example rural dean, honorary canon or proctor in convocation * books purchased for use in the conduct of services or preparation of sermons * certain domestic expenses such as heating and lighting costs, see EIM60048.