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whilst it was agreed that a net rather than a total expenditure would
be needed, there was not agreement as to which items should be
excluded (with the exception of 'expenditure on maintenance of church
fabric required by the diocesan architect's quinquennial report'
which was agreed to be a proper deduction). This apparently is
not a new problem, it existed under actual income and is one of the
dissatisfactions with potential income - some parishes feeling that
certain categories of expenditure should be deemed 'non-taxable' but
others being less certain. From our own point of view we may note
that should the diocese seek to stimulate parochial spending on any
particular object, then excluding that object from the assessment
is an obvious way of encouraging parishes to follow the diocesan
line. And again there was agreement that if expenditure were taken,
it should be only the previous year, not an average over the previous
several years.
4.2.1.5
Capital value of:
(a) church site X √ X X
(b) church buildings X √ X X
(c) church contents X √ X X
(d) clergy houses X √ X X
(e) other buildings X √ X X
4.2.1.6
Insured value of:
(a) church site X √ X X
(b) church buildings X √ X X
(c) church contents X √ X X
(d) clergy houses X √ X X
(e) other buildings X √ X X
