Employment Income Manual

EIM60048 - Ministers of religion: allowable expenses: domestic expenses: treatment prior to 6 April 2026

For the treatment of Ministers of religion domestic expenses from 6 April 2026 onwards, please see EIM60040. 

Sections 336 and 351 ITEPA 2003

Treatment prior to 6 April 2026

This page tells you what ministers can deduct from employment income for domestic costs such as heating, lighting and cleaning. For lists of other types of expenses ministers can deduct, see EIM60046 and EIM60047.

Domestic costs such as heating, lighting and cleaning are deductible, to the extent that they are incurred by the minister in the performance of the minister's duties. These expenses are not deductible where they are reimbursed to the minister in non-taxable form, see EIM60011.

A deduction can be given for that part of the expense that is attributable to those parts of the residence that the minister uses mainly in the course of performing the minister's duties.