AdeKay & Co
• repairs to chancel, where the incumbent is liable for the outlay;
• pensions paid to retired incumbents;
• sequestration expenses;
• glebe rents: cost of collection;
• expenses of opposing Bill in Parliament for removal of rectory.
The cost of removal between two appointments (Friedson v Glyn Thomas KBD 1922), or the expense of claiming an augmentation of stipend (Jardine v Gillespie CES 1906) is not allowable.
Expenditure on books is not an allowed deduction, unless necessarily used in the performance of duties (e.g. preparing sermons).
A claim for capital allowances on the cost of a slide projector and an overhead projector used to provide visual sermons was disallowed (White v Higginbottom ChD 1982).
A clergyman or minister of religion who uses any part of his or her residence mainly and substantially in connection with the duties (e.g. a room for a study) may claim under the heading of expenses a sum not exceeding a quarter of the rent. An
allowance of one quarter of the expenditure on maintenance, repairs, insurance or management of the residence may be claimed. This allowance is not due to Church of Scotland ministers and Nonconformist ministers as they do not pay rent. In practice a claim can also be made for rates, heating, lighting, cleaning, etc., based on such proportion of the residence as is used professionally.