Support and Services Council
CENTRAL SERVICES COMMITTEE
The Central Services Committee provides an overview for the
work of the Media Relations Unit, Office Management, IT Department,
General Treasurers, Human Resources Department and Law Department.
On this page you can find a range of resources and information
from the following departments of the committee:
The Law Department:
Circulars and contracts
Contracts of employment
Non-household water charges
Churches' Legislation Advisory Service
General Treasurers:
Standard
style of accounts form
Guidance for completion of OSCR returns
Submitting congregational financial statistics online
Contact details
For more general information about the committee and its work, please visit our pages on
the Church of Scotland main website.
These resources available to download on this page are offered
in Word [.doc], rich text [.rtf] and text only [.txt] formats.
Where a resource is provided in [.pdf] format due to size
and formatting, you will require Adobe Reader in order to
view the document. Click
here to download this programme for free.
The Law Department
Circulars
The following circulars issued by the Law Department should
only be used by Church
of Scotland office bearers.
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Asbestos at work guidance
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Charities reference in documents regulations
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Charities - remuneration
for services
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Charity Law overview for congregational
office bearers
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Congregational office bearers' guidance
notes
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Data Protection Act 1998: guidelines for congregations
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Disability Discrimination Act 1995
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Elders, liabilities and OSCR
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Employment law
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Fabric renewal and maintenance: sources
of funding
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Fire precautions on Church premises
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Food safety legislation 1990
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Food safety legislation: 2006 update
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Freedom of Information
within the Church
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Gas safety regulations
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Health and safety policy statement
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Health and safety and fire safety general
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Landfill tax credit scheme
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Letting of church halls to non-Church bodies:
updated January 2008
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Marches and parades
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Minibuses
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Model Deed of Constitution
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New building work
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Rates, water and sewerage charges and Council Tax
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Retiring offerings at church services for other charities
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Theatres act and public entertainment licences
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| Unitary constitution: sample deed of constitution |
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Unitary constitution:
guidelines
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Contracts of employment
Please note that there are two versions of each style of contract
of employment which are accessible on the following pages by
clicking the appropriate link:
Contracts running in name of the congregational
board are for those congregations
constituted in terms of the Model
Deed of Constitution. [more]
Contracts in name of the kirk
session are for those on any
of the other types of constitution. [more]
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Non-household water charges
| The following information about non-household
water charges has been provided by the Solicitor of the
Church, Janette Wilson: |
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"Most congregations are currently exempted from paying water
and sewerage charges in terms of an exemption scheme introduced
in 2001 which as matters currently stand is to last only until
2010.
The Scottish Executive issued a further consultation paper
in November 2007 entitled "Paying for Water Services 2010-14"
setting out the proposed system to come into effect in 2010
when it had been previous ministerial policy that the exemption
scheme would be abolished. This consultation paper however
also asked for comments as to the future of the exemption
scheme (which is referred to in the paper as the Small Organisations
Water Services Charges Exemption Scheme). The consultation
closed on 29th February 2008.
The Scottish Churches Committee remains committed to securing the continuation of the exemption scheme or some equivalent scheme
to benefit appropriately church congregations and charities. Unfortunately, the proposed new system of charging does not currently contain any relief or exemptions for churches and charities and it is the assessment of the Scottish Churches Committee that it will be very disadvantageous for low users who have buildings with large roofs and curtilages with hard standing. Many congregations are in that position.
The Committee is also firmly of the view that the cost of draining public roads should be
met out of taxation rather than by Scottish Water customers.
Congregations are urged to draw to the attention of their local
MSP the effect that loss of the exemption scheme may have
on their financial position."
The Consultation paper can be viewed (under closed consultations)
at www.scottishexecutive.gov.uk.
The response to the paper by the Scottish Churches Committee
can be found below. You can find contact details for your
local MSP by visiting the Scottish
Parliament website here.
Download the Scottish Churches Committee's
response:
Water Charges Exemption - a petition to
the Scottish Parliament
An e-petition against the abolition of exemption from water
charges was lodged by Dunfermline Presbytery with the
Scottish Parliament. The closing date for signatures to the petition closed on 12 April, and the petition has now been submitted. To read more about the petition and its progress, visit the Scottish Parliament's e-petitions page and click on the
petition 'Water charges relief'.
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Churches' Legislation Advisory Service
The Church is a member of the Churches' Legislation Advisory Service (CLAS), a UK interdenominational body which responds on behalf of its members to Government consultations and provides information on the impact on churches of legislation. It provides a range of circulars
on its website at www.churcheslegislation.org.uk/home . (Please note these deal in particular with UK and English and Welsh issues.)
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General Treasurers:
Standard style of accounts form
The following downloads can be used as a guide for congregations
in the preparation of their annual accounts for forwarding on
to the General Treasurers Department.
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Receipts and Payments Accounts
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| Receipts and Payments sample accounts |
[.xls]
(62KB) |
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Receipts and Payments Accounts Guidance
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Accrued (SORP Compliant) Accounts
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Accrued (SORP Compliant) Accounts Guidance
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| Accrued (SORP Compliant) sample accounts |
[.xls]
(86KB) |
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Guidance for completion of OSCR returns
The Office of the Scottish Charity Regulator (OSCR) isses an
Annual Return Form to all Scottish Charities. The guidance below
provides assistance for Treasurers or other OSCR contacts in
completing the return.
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Submitting congregational financial statistics online
The online form may be used by treasurers to send Congregational
Regular Income to the General Treasurers Department for inclusion
in the Church of Scotland's co-ordinated budget, which is submitted
annually to the General Assembly.
Click
here for guidance notes and to complete the form.
Contact details
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To get in touch with the committee please
email us at the following address: |
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