Disturbance Allowance & Removal Expenses
REMOVAL EXPENSES & MANSE DISTURBANCE ALLOWANCE
1. The following guidelines have been prepared for the assistance of ministers and congregations. The Ministries Council will implement the regulations anent removal expenses and manse disturbance allowance as they consider appropriate, and the procedures adopted by the Council may alter in the light of actual experience. Any cases of difficulty should be referred to the Ministries Council for their decision.
2. When a Minister is called to a Charge the congregation(s) to which the Minister is called shall meet the removal costs incurred in transporting the minister’s personal effects into the manse of the Charge. In addition a manse disturbance allowance of up to £1,740 can be paid on production of appropriate receipts.
3. However, if a Charge has an average income base of less than £30,000 the Ministries Council will meet the full cost of removal expenses and the disturbance allowance. Where a Charge’s average income base is between £30,001 and £60,000 application may be made to the Ministries Council for assistance in meeting these costs. This assistance may take the form of a grant or loan or a combination of both. Application should be made in writing to Miss Elizabeth Dailly in the Ministries Council Finance Department, and a copy of the latest accounts enclosed. Any information relevant to the application should be set out in a letter of application.
4. In the case of a Minister from abroad being called to a Charge, the congregation(s) to which the Minister is called shall meet the removal expenses incurred from the British point of entry to the manse of the Charge.
5. When a Minister retires on account of age or infirmity, and in the case of the widow(er) of a Minister who dies in service, the Ministries Council will meet the cost of removal expenses incurred by the Minister or widow(er) in moving from the manse to his or her new home.
6. Normally three estimates should be obtained before the removal arrangements are finalised, and it will be usual to accept the lowest estimate.
7. If there is no manse for the charge to which the Minister has been called, the removal expenses as outlined above shall still be met either by the congregation(s) or the Ministries Council.
8. The manse disturbance allowance may be subject to income tax depending on the nature of the expenditure incurred. For the purpose of income tax, it is sensible to prepare a schedule setting out the costs associated with the disturbance. Income tax may be charged on any amount reimbursed in excess of the cost of items allowed by H M Revenue & Customs.
9. The manse disturbance allowance is intended to cover the cost of providing or altering curtains carpets and other furnishings in the public rooms and study in the manse. This allowance could be extended to cover the cost of altering or refitting curtains carpets and other furnishings in rooms in the manse which are used only by the Minister and his or her family.