Chapter TCTM04229

Published date19 March 2016
Record NumberTCTM04229
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4(5)

A deduction is allowed from any earnings from any employment as a Minister of a religious denomination for amounts incurred by the Minister wholly, exclusively and necessarily in the performance of their employment.

If the Minister pays rent for their home, part of which is used substantially in the performance of their duties, then they can deduct up to 1/4 of the rent from their earnings figure.

Where, as a result of their employment, the Minister lives in a property wholly or partially owned by a charity or ecclesiastical...

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