EIM60055 | Ministers of religion: capital allowances

Section 36 CAA 2001

The rules regarding capital allowances apply to ministers as they apply to office holders and employees generally, see EIM36500 onwards. Expenditure on the following items of plant and machinery will be eligible for capital allowances where they are necessarily provided for use in the performance of a minister's duties:

• substantial books of reference

• office equipment, including computers

Capital allowances are not available on the minister's vehicle, but the minister may be entitled to milage allowances instead. See EIM31200 onwards, in particular EIM31335.