Chapter EIM60007
| Published date | 22 May 2014 |
| Record Number | EIM60007 |
| Court | HM Revenue & Customs |
Some ministers are exempted from liability on certain types of income connected with their occupation of property. Those qualifying are ministers who:
- are provided with a residence from which they are expected to perform their duties and
- hold a full-time office as a minister.
This special treatment only applies where some legal interest in the residence belongs to either a charity or an ecclesiastical corporation. So, for example, premises belonging to a Diocesan Board of Finance, a Cathedral Chapter, a body of trustees acting for a denomination or for a local congregation, and a parochial church council, are all covered. It also covers parsonage houses vested in incumbents of benefices in the Church of England (see Mitchell v Child (24TC511)).
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