Their are certain expenses that a Minister of Religion can claim as long as they are incurred wholly and exclusively for the duties of the office or employment.
-
The cost of ministry journeys from one place to another.
-
Costs of accommodation and meals inconnection with ministry journeys.
-
Maintenance, repairs and insurance of vicarage or manse.
-
A proportion of the cost of lighting, heating, cleaning and maintenance of premisies where the Minister lives provided the proportion relates to their duties of office.
-
A proportion of rental cost if part of the house is used mainly for work.
-
Cost of postage, stationary.
-
Cost of telephone calls, calls which have an element of private use cannot be claimed.
-
Cost if reoairs or replacement of robes worn for divine services.
-
Communion expenses such as bread and wine.
-
Subscriptions to professional bodies provided approved by HMRC.
-
Secretarial assistance costs.
-
Books used in the conduct of services or preparation of sermons.
-
Work-related training.
-
Temporary cover cost know as locum tenens.
If a Minister needs any more information then please go to the contact page of this website.
