Fees for Occasional Offices

FEES FOR OCCASIONAL OFFICES

The Diocese recommends the following guidelines in the matter of Statutory and Additional Fees.

• Fees are set by law, and the Table of Fees should be displayed publicly.
• The fees are the maximum chargeable by both cleric and PCC. The PCC may charge additional fees for unspecified items such as bells, flowers, etc.
• Clergy fees should be assigned to the Diocese for the payment of stipends: when fees are assigned no taxation liability falls on the clergy and fees are equitably distributed through the Common Fund.
• Assigning fees requires the clergy person to sign 4 copies of a deed of assignment (obtainable from the Stipends and Common Fund Dept. at London Diocesan House), and to agree to send all fees received to the Diocesan Office on a quarterly basis.
• Whether fees are assigned or not it is the responsibility of clergy to charge the correct fee and to account for the money. Unassigned fees are taxable and the Inland Revenue needs to be able to see records; assigned fees belong to the Diocese who may likewise require evidence of the money received and remitted.
• Fees are only payable to those of incumbent status: NSMs (unless of Incumbent status) and Assistant Clergy should always pass fees on to the Incumbent or PCC Treasurer.
• The PCC treasurer or administrator should usually be the person to collect fees on behalf of the clergy. The PCC/clergy should raise an invoice showing what is due for the provision of which facilities and payment should always be by cheque (not cash), to the PCC. The treasurer should issue a receipt when the cheque is to hand. The acceptance of cash at a service is neither ethical nor inclined to lead to good record keeping.
• Records must be kept of all fees, including those discounted or waived. Evidence for zero payment could be important. The Diocese may wish to know about frequently waived assigned fees.
• NSMs who are priests in charge and intend to retain their fees should ensure this is included in their Job Description, and should not sign a Deed of Assignment. They must keep adequate records for tax purposes.
• Retired Clergy must also keep adequate records for tax purposes. Fees are not normally paid for regular services in the parish where a priest regularly worships, except during a vacancy when a fee for occasional duty should be offered.
• When retired clergy officiate at a wedding or funeral the fee should be paid to the incumbent or, during a vacancy, to the sequestrators, and two thirds of the fee should be paid to the officiant, plus travelling expenses, the balance should be passed to the Stipends & Common Fund Department as part of the fees assigned to the Diocese.