Worked examples
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Example 1
Single congregation, 1 minister of word and sacrament (MoWS), assessable income £100,000 per year
Ministry here:
50% of income up to maximum is the cost of their minister = £45,000
Ministry here total: £45,000
Ministry elsewhere:
Take 35% of excess income (which is any income over twice the cost of your minister) – this means anything over £90,000
£100,000 less £90,000 = £10,000 x 35% = £3,500
Ministry elsewhere total: £3,500
Shared activities:
£100,000 x 10% = £10,000
Shared activities total: £10,000
Summary:
Ministry here: £100,000 x 50% (capped at cost of MoWS) = £45,000
Ministry elsewhere: £10,000 x 35% = £3,500
Shared activities: £100,000 x 10% = £10,000
Total contribution: £58,500
Example 2
Three-way linked charge, 1 FTE MoWS, Assessable incomes £20,000, £30,000 and £50,000 respectively, total £100,000
Ministry here:
£100,000 x 50% (then capped at cost of MoWS) = £45,000
Ministry elsewhere:
£10,000 x 35% = £3,500
Shared activities:
£100,000 x 10% = £10,000
Total contribution
£58,500
Each Congregation's contribution:
Congregation A (20% x £58,500): £11,700
Congregation B (30% x £58,500): £17,550
Congregation C (50% x £58,500): £29,250
Example 3
Single congregation, 0.5 Full-time equivalent (FTE) MoWS, Assessable income £40,000
Ministry here:
£40,000 x 50% = £20,000
Ministry elsewhere:
£0
Shared activities:
£40,000 x 10% = £4,000
Total contribution
£24,000
Example 4
Single congregation, 0.5 FTE MoWS, Assessable income £100,000
Ministry here:
£45,000 x 50% = £22,500
Ministry elsewhere:
£55,000 (£100k - £45k) x 35% = £19,250
Shared activities:
£100,000 x 10% = £10,000
Total contribution
£51,750
Example 5
Single congregation, 1 MoWS, Assessable income £300,000
Ministry here:
£300,000 x 50% (capped at £45,000) = £45,000
Ministry elsewhere:
£210,000 x 35% = £73,500
£67,500
(Capped to 1.5 ministries)
Shared activities:
£300,000 x 10% = £30,000
Total Contribution:
£142,500