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Special provisions apply where a full-time appointed member of the clergy or minister of religion resides in a house owned by a charity or any ecclesiastical corporation¹. Any payments or deductions that are required by statute in connection with the premises and are reimbursed to the minister or paid on the minister's behalf (in consequence of the minister's holding the office) are disregarded in computing liability to income tax on earnings, so far as they are not attributable to a part of the premises in respect of which the minister receives rent². This exemption covers the payment or reimbursement of the Scottish community water charge and council tax³.

If the minister's earnings are less than £8,500 a year (ie the minister is in lower-paid employment; see E4.602 for years up to 2016/17 and see below for subsequent years), the value to the minister of any expenses incurred in connection with the provision of the living accommodation are disregarded, to the extent that such expenses are incurred in consequence