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Apply the formula

The taxable value for accommodation provided to religious ministers is: remuneration x (1 - adjustment) + excess rental

Where:

“Remuneration” is 10% of the minister’s remuneration for the income year, not including the value of the accommodation.

“Adjustment” is the part of the accommodation used for work, written as a fraction of the total floor area. For example, if one quarter of the minister’s house is used for work then the adjustment is 0.25. If more than one minister lives in the accommodation, the adjustment is split equally between them.

“Excess rental” is the difference between the market rental value of the accommodation and the rent for other suitable accommodation. This part of the formula is only applied if the market rental value of the accommodation is clearly higher than needed for the minister to be able to perform their duties in the location where they work.

Adjust for length of use

If accommodation is only provided for part of the year, market value is calculated relative to that part of the year.