Revenue eBrief No. 157/19
12 August 2019
Representative Church Body - Cost of Living Accommodation Allowance
Tax and Duty Manual Part 36-00-15 has been updated to include the 2017 and 2018 annual allowances which may be claimed by clergy members and ministers represented by the Representative Church Body (RCB), as a deduction in arriving at the annual assessable profit figure under Case II of Schedule D.
In addition, the examples in the Tax and Duty Manual are updated to include the 2017 and 2018 figures.