Chapter EIM60014

Published date22 May 2014
Record NumberEIM60014
CourtHM Revenue & Customs
Section 290 ITEPA 2003

Where certain conditions are met (see EIM60007) Council Tax paid on behalf of, or reimbursed to, a minister is not treated as employment income of the minister.

Where those conditions are not met there may still be no liability to Income Tax on the minister in respect of Council Tax paid for by the church on the accommodation the minister lives in. This is because in certain circumstances local government legislation provides that the Council Tax liability falls on the church rather than the minister. So when the church pays the Council Tax it is paying its own liability. There is no benefit to the minister.

The Council Tax liability can only fall on the church where the...

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