837 Members of the clergy and ministers of religion

This section provides that a member of the clergy or a minister of any religious denomination is entitled to deductions against his/her professional income in respect of —

• expenditure incurred wholly, exclusively and necessarily in the performance of his/her duties as a member of the clergy or minister of religion, and
• up to one-eighth of the rent paid on a dwelling any part of which is used mainly or substantially for the purposes of those duties.

Relevant Date: Finance Act 2021