EIM60047 - Ministers of religion: allowable expenses: particular items: continued

Sections 336 and 351 ITEPA 2003

This page lists particular expenses that ministers can deduct from employment income. For a further list see EIM60046. If an expense is not included in either 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:

  • stationery, postage, use of telephone, etc., where incurred in connection with the minister's duties. (Excluding landline costs from 6 April 2026, see EIM32935.)
  • 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 incurred before 6 April 2026, see EIM60048

Section 360B ITEPA 2003 

The removal of the deduction for non-reimbursed household expenses from 6 April 2026 also applies to Ministers of religion. This means from 6 April 2026 a deduction for additional household expenses including heating, lighting and landline call costs will no longer be allowable under section 351 ITEPA 2003 or section 336 ITEPA 2003, see EIM60040.