Section 290 | Accommodation benefits of ministers of religion

(1)No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—

(a)the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or

(b)the reimbursement of a statutory deduction made in connection with qualifying premises.

(2)No liability to income tax in respect of a person employed as a full-time minister arises by virtue of the payment or reimbursement of expenses incurred in connection with providing living accommodation in qualifying premises if the employment is lower-paid employment as a minister of religion (see section 290D).^F1

(3)Subsection (1) does not apply if or to the extent that the amount or deduction is properly attributable to a part of the premises for which the minister receives rent.

(4)Premises are qualifying premises in relation to a person employed as a minister if—

(a)an interest in them belongs to a charity or an ecclesiastical corporation, and

(b)because of that interest and by reason of holding the employment, the minister has a residence in them from which to perform the duties of the employment.

(5)In this section—