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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Ministers of religion

  • Section 290 Accommodation benefits of ministers of religion
  • Section 290A Accommodation outgoings of lower-paid ministers of religion
  • Section 290B Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings
  • Section 290C Provisions of benefits code not applicable to lower-paid ministers of religion
  • Section 290D Meaning of “lower-paid employment as a minister of religion”
  • Section 290E Calculation of earnings rate for a tax year
  • Section 290F Extra amounts to be added in connection with a car
  • Section 290G Related employments
  1. Ministers of religion
  2. Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings

Section 290B | Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings F1

From legislation.gov.uk

(1)This section applies where a person in lower-paid employment as a minister of religion is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.F1F2

(2)No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.F1

(3)In this section—F1F3

“accommodation outgoings” has the same meaning as in section 290A;

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

Notes

  1. F1

    Ss. 290A, 290B inserted (with effect in accordance with art. 2(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 2(3)

  2. F2

    Word in s. 290B(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(a)

  3. F3

    Words in s. 290B(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(b)

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