As you may or may not have been aware in the Treasurers/Administrators letter that went out on the 18 June there was a statement regarding Ministers Housing allowance.  We are now recommending that churches renting property for pastor’s accommodation must tax the full rental value. The only variance is 10% reduction where office space is at home. This decision has been made to protect churches from incurring any possible PAYE penalties and to hold a common line between all denominations. The IRD are currently reviewing untaxed employee benefits and it is quite possible that the church owned manse taxation concession will disappear by 2015.