Who is the landlord of a church manse?

1.4In most situations, the manse accommodation provided by a church will be church-owned, but in some cases a manse will be leased by a church, either from a third party landlord or, in some instances, from the minister (and spouse where property is jointly owned). A lease from a third party landlord should be in the

Can a church lease a manse from a third party?

cases a manse will be leased by a church, either from a third party landlord or, in some instances, from the minister (and spouse where property is jointly owned). A lease from a third party landlord should be in the name of the church, which should also pay the rental direct to a landlord. Page 2of 10

Can a manse be in the name of a church?

1.12Where manse lighting and heating bills are in the name of the church not only will this give rise to a taxable benefit but there will also be a Class 1A NIC charge on the employer. It is therefore desirable that accounts be in the name of the minister, and for the church to reimburse the minister, in whole or in part, as

Can a minister claim GST on a manse?

As of the 1st of July 2003 Manses are to be treated the same as any other residential accommodation which means that GST incurred on expenses cannot be claimed nor is GST charged on rent. In the case of a manse provided to a minister rent free, the ATO deems part of the minister’s work equates to payment for the accommodation in the Manse.

Can a Church of Scotland minister live in a manse?

We can simply sit down with the Inland Revenue (I volunteer!) and agree no tax implications for ministers continuing to live in manses when other ministers choose not to do so. Where a minister wishes to stay in his/her own house, then the congregation can rent out their existing manse or make a stand as a non-manse-providing charge!

How much do ministers get paid for manses?

If manses are viewed as part payment to ministers, then simply add a £6000 (or other agreed figure) housing allowance for those staying in their own homes.