Reliefs: Charities relief
Detailed rules to qualify for the relief FA03/SCH8/PARA1: Example
Whilst not everything to do with religion is charitable the advancement of religion is considered a charitable purpose.
Therefore where a church provides a dwelling for a vicar, priest etc. for occupation in the course of his or her duties, this would be considered as land being provided for charitable purposes.
The role of the vicar is to further the charitable purpose of the church i.e., to advance religion through various pastoral, care and administrative parish duties.