Tax Relief on household costs - energy support scheme

Many of my clients are ministers of religion living in a manse. As such, they are entitled to claim tax relief on 25% of his heating and lighting costs. Can you please clarify if should take account of the £67 a month government enegry support payments received last year? i.e. if my clients energy bills for the month came to £500 should they claim tax relief on £125 or £108.25? Also, would it make a difference how the £67 was received? Looking at scheme information, it says that the payments aren't taxable, which makes me think that they shouldn't have any impact on the claims for tax relief, but confirmation would be appreciated.

Hi,

The energy bill support scheme (EBSS) is tax free and should not be included in the tax return.  Please see -

Help with your energy bills

Thank you