Section 290A | Accommodation outgoings of lower-paid ministers of religion ^F1

(1)No liability to income tax arises in respect of a person in lower-paid employment as a minister of religion by virtue of the payment or reimbursement of accommodation outgoings.^F1F2

(2)Subsection (1) does not apply if the minister is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings (as to which see section 290B).^F1

(3)In this section—^F1

“accommodation outgoings” means amounts incurred by the minister in—

heating, lighting or cleaning qualifying premises; or

maintaining a garden forming part of qualifying premises;

“qualifying premises” has the same meaning as in section 290.