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Chapter EIM60066

Document Cited authorities 2 Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM60066
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Section 13 Finance Act 2015 and Sections 290C and 290D ITEPA 2003

Section 13 FA 2015 abolished the exclusion for employees in lower-paid employment from parts of the benefits code with effect from the 2016/17 tax year. However, section 290C ITEPA 2003 introduced a new exclusion from certain chapters of the benefits code for a person who is in lower-paid employment as a minister of religion. The new exclusion took effect from the start of the 2016/17 tax year.

A minister of religion includes a minister of any faith, religion or denomination.

Where the exclusion applies, no liability to income tax arises for the minister of religion by virtue of any of the following Chapters of the benefits code:

  • Chapter 3 – expenses payment;
  • Chapter 6 – cars, vans and related benefits;
  • Chapter 7 – loans;
  • Chapter 10 – residual liability to charge.

The exclusion also retains the exemptions provided in sections 290A and 290B ITEPA 2003 for the reimbursement...

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