Research & Statistics. Finance Statistics 2011

Transcription

1 Research & Statistics Research & Statistics Finance Statistics 2011

2 Archbishops Council Research and Statistics Church House Great Smith Street London SW1P 3AZ Tel: Fax: Published 2013 by Archbishops Council, Research and Statistics, Central Secretariat Copyright The Archbishops Council 2013 All rights reserved. This document is available on line at any reproduction of the whole or any part of the document should reference: The Archbishops Council, Research and Statistics, Great Smith Street, London SW1P 3AZ The opinions expressed in this book are those of the authors and do not necessarily reflect the official policy of the General Synod or The Archbishops Council of the Church of England.

3 Contents Foreword 3 Definitions and notes 4 Page Tables by Year Table Figure Page Summary diocesan statistics 2010/ Income of Parochial Church Councils 2001 to Giving 2001 to 2011 (real terms) 1 6 Unrestricted income of Parochial Church Councils 1964 to Weekly average tax efficient planned giving per subscriber 2001 to Weekly Voluntary income per Electoral Roll member 2001 to Other sources of income of Parochial Church Councils 2001 to Other sources of income 2001 to 2011 (Unrestricted and restricted) 4 8 Charitable giving and total expenditure 1964 to Growth in income and expenditure (real terms) 2001 to Distribution of income and expenditure 2006 to Tables by Diocese Unrestricted direct and other giving to PCCs Combined unrestricted and restricted tax-efficient planned giving to PCCs 2010 and Map showing weekly average per subscriber Unrestricted recurring income 2010 and Map showing weekly average per ER member Weekly average direct giving per Electoral Roll member 2010 and Recurring expenditure 2010 and Weekly average recurring expenditure per ER member Appendices Finance Form Guidance notes 15

4 Research & Statistics Foreword Introduction Finance Statistics 2011 contains information provided by parishes via their annual finance returns. In the autumn of 2008 the "Credit Crunch" hit the economy. For the charitable sector as a whole there was a significant decline in income 1. Parishes were protected in 2009, by the dedicated giving of donors, and donor income has increased at the same rate since However, the increase in donations has not matched the rate of inflation (table 3). Financial giving 2011 saw an increase in parish incomes of nearly 20 million, reaching 916 million (table 2), exceeding 900 million for the first time since before the economic downturn in The major part of this income is from donors, which rose by 1.3% to 546 million (table 2). Actual weekly average giving per Tax Efficient subscriber continued to rise in 2011 to (or a month, table 7 ), which compares favourably against the average donation to the charitable sector of a month 2. These positive increases in the level of giving mitigated a decrease in the number of planned givers. The number of tax-efficient planned givers dropped by 1.4% to 494,700 (table 7) ; although some of the fall is for people who are still giving regularly, but are no longer able to give through Gift Aid following an increase in the personal allowance. Gift Aid remains a vital income source for parishes, although the amount claimed dropped slightly to 83 million in 2011 (table 4) following the ending of transitional relief. Income from dividends, interest and property rose, after two years of decline, increasing by 7 per cent between 2010 and 2011, and parishes received more than 33 million from this source (table 4). This is still a significantly lower amount than before the economic downturn. Trading income (church hall lettings, book stall sales etc) was strong in 2011, rising by more than 6 per cent to 93 million (table 4). 1 Source: NCVO/TSRC, Charity Commission 2 Source: Expenditure 2011 saw an increase in expenditure of 11.5 million (1.3%, table 5 ) rising to 930 million. Parish Share contributions totalled 309 million in 2011, a rise of only 0.2% compared with 2010, whilst capital expenditure on church maintenance and improvements rose by more than 2% to exceed 200 million for the first time (table 5 ). Outward giving from PCCs to mission organisations and other charities was 49 million (table 5 ), a very significant contribution to wider mission and charitable work. The difference between total income and total expenditure varies each year, however parishes have been in deficit since 2009 (table 5). In 2011 the overall reported deficit was over 13 million. Since records began in 1998, there was a surplus every year until 2008, with a maximum surplus of 60 million in was the third year of deficit, but this was smaller than in 2010 when the overall parish deficit was over 21 million. It is apparent that churches are now adjusting their spending to meet the available funds, as well as falling back on reserves built up prior to the recession. Summary We are particularly grateful to the dioceses and the parishes for continuing to embrace new aspects of the annual parochial return exercise, in particular this year when 20 dioceses used the internet to complete their finance returns. Their cooperation continues to remain crucial to the successful gathering of the information required for this publication, and we are encouraged that they too are finding the results useful for their own forward planning. This edition includes as much appropriate information as possible from the Diocese in Europe included in footnotes. Research and Statistics Department Archbishops Council June 2013 Foreword Page 3

5 Definitions and notes While many figures in this booklet have been rounded, totals, percentages and averages were calculated before rounding. Hence row and column totals will not always agree exactly with the sum of the stated amounts. Among the 12,500 parishes of the Church of England there are around 700 Local Ecumenical Partnerships in roughly half of which there is a congregation and a ministry shared between the Church of England and certain other churches. In such circumstances it is not always possible (or indeed desirable) to isolate the Anglican component of the congregation. The parochial statistics will therefore include a small element which may appear also in the statistics of other churches. Figures for cathedrals and the Diocese in Europe are not included as finance data is collected from parishes. Figures for the Channel Islands are combined with those for the Diocese of Winchester. The isles of Scilly are included in the figures for the Diocese of Truro. The Diocese of Europe is part of the Province of Canterbury. It has clergy in the rest of Europe, Morocco, Turkey and the Asian countries of the former Soviet Union. Finance figures reported in this booklet have been collated from the annual parochial returns completed each year by parishes on behalf of Parochial Church Councils. Gift aid and Covenants Tax efficient planned giving Subscribers Total direct giving Other voluntary income Total voluntary income Other recurring income Total recurring income Unrestricted income Restricted income Total recurring expenditure Capital expenditure Gift Aid increases the value of a donation by allowing basic rate tax to be reclaimed by registered charities on donations they have received from those who pay sufficient UK tax. The basic rate of tax was lowered in 2008, however, until 2011 the difference between the old and the new tax rates was compensated by an additional payment known as transitional relief in order to allow charities time to encourage higher rates of donations to compensate for the reduced levels of reclaimed tax. A covenant is an agreement stipulating that a specified donation will be made to a church or charity within a chosen time period, allowing the recipient to reclaim the tax already paid on that sum of money by the donor. Tax-efficient planned giving including regular Gift Aid donations. The number of subscribers describes 'giving units' where some units will represent two or more donors who share a bank account. Individuals who make regular Gift Aid donations and covenanters. Planned giving plus church collections and boxes. All other voluntary income for ordinary expenditure excluding income tax, e.g. fund-raising events, net profit on magazine/bookstall, sundry donations. Direct giving plus Gift Aid plus other voluntary income. Dividends and interest, recurring diocesan and other grants, and all other income for expenditure on ordinary purposes of the PCC, net surplus from church hall or other buildings, income from endowments or trust funds if used for ordinary purposes. Includes insurance claims, nonrecurring grants, legacies, special appeals and the sale of fixed assets. Total voluntary income plus other recurring income. Income that may be used by the PCC for general church expenses Income which may not be used for any purpose other than as specified by the donor. (Income which a PCC designates for a specified purpose is considered to be unrestricted, since the PCC and not the donor is determining how it is to be used.) The total of ALL expenditure (includes donations to charities, parish share/quota, clergy expenses, church running costs, costs relating to trading, salaries and support costs) for the ordinary purposes of the PCC i.e. excluding only non-recurring items of capital expenditure and nonrevenue items. Includes major repairs, redecoration and new building work. Definitions Page 4

6 Of the 43 dioceses, 32 have an overall response rate of 80% or more of their parishes submitting their annual parochial finance returns. Table 1: Summary diocesan statistics 2011 Provinces of Canterbury and York (excluding Europe) Population 1 Area 2 Population density Number of: Response Rate Ref. no. (000s) (square miles) (persons per sq mile) Benefices 3 Parishes 4 Churches 4 Finance (%) 1 Bath & Wells C 907 (28) 1,610 (11) 562 (30) 186 (14) 469 (5) 564 (9) 82 2 Birmingham C 1,500 (11) 290 (41) 5,136 (3) 141 (27) 149 (40) 191 (40) 83 3 Blackburn Y 1,314 (15) 880 (27) 1,497 (15) 186 (14) 224 (28) 278 (29) 87 4 Bradford Y 697 (37) 920 (26) 758 (27) 103 (41) 125 (42) 164 (42) 85 5 Bristol C 968 (25) 470 (36) 2,043 (9) 110 (36) 164 (38) 205 (39) 80 6 Canterbury C 913 (27) 970 (25) 941 (26) 147 (24) 261 (21) 328 (24) 80 7 Carlisle Y 498 (41) 2,480 (4) 201 (42) 120 (35) 263 (20) 338 (20) 81 8 Chelmsford C 2,991 (2) 1,530 (12) 1,954 (10) 317 (2) 460 (6) 598 (6) 84 9 Chester Y 1,602 (9) 1,020 (22) 1,576 (14) 225 (8) 272 (19) 367 (18) Chichester C 1,606 (8) 1,460 (14) 1,101 (22) 291 (4) 363 (12) 491 (10) Coventry C 820 (32) 690 (30) 1,196 (19) 129 (31) 198 (32) 242 (34) Derby C 1,027 (22) 1,000 (23) 1,030 (24) 150 (22) 253 (24) 330 (23) Durham Y 1,466 (12) 990 (24) 1,485 (16) 187 (13) 227 (27) 273 (30) Ely C 730 (36) 1,510 (13) 484 (33) 178 (19) 306 (16) 334 (21) Exeter C 1,133 (19) 2,580 (3) 440 (37) 183 (17) 489 (4) 615 (4) Gloucester C 635 (39) 1,140 (20) 557 (31) 110 (36) 304 (17) 388 (16) Guildford C 1,016 (23) 540 (35) 1,888 (11) 139 (28) 164 (38) 217 (37) Hereford C 315 (42) 1,660 (10) 190 (43) 107 (39) 342 (14) 416 (13) Leicester C 984 (24) 840 (29) 1,179 (21) 108 (38) 236 (26) 313 (25) Lichfield C 2,085 (5) 1,740 (9) 1,196 (20) 268 (5) 421 (10) 573 (7) Lincoln C 1,039 (21) 2,670 (1) 389 (38) 211 (9) 492 (3) 637 (3) Liverpool Y 1,561 (10) 390 (39) 4,013 (5) 170 (20) 202 (31) 258 (32) London C 3,990 (1) 280 (42) 14,406 (1) 404 (1) 393 (11) 477 (12) Manchester Y 2,067 (6) 420 (37) 4,980 (4) 203 (10) 249 (25) 331 (22) Newcastle Y 799 (34) 2,110 (6) 379 (41) 133 (30) 172 (36) 236 (36) Norwich C 871 (29) 1,800 (8) 483 (34) 185 (16) 567 (2) 638 (2) Oxford C 2,266 (4) 2,220 (5) 1,020 (25) 294 (3) 616 (1) 816 (1) Peterborough C 855 (31) 1,150 (19) 744 (28) 134 (29) 343 (13) 379 (17) Portsmouth C 760 (35) 410 (38) 1,864 (12) 127 (34) 142 (41) 173 (41) Ripon & Leeds Y 819 (33) 1,360 (17) 603 (29) 106 (40) 165 (37) 256 (33) Rochester C 1,283 (16) 540 (34) 2,366 (6) 188 (12) 215 (30) 265 (31) St. Albans C 1,802 (7) 1,120 (21) 1,615 (13) 201 (11) 336 (15) 408 (14) St. Edms & Ipswich C 652 (38) 1,440 (15) 453 (35) 129 (31) 446 (9) 478 (11) Salisbury C 918 (26) 2,050 (7) 449 (36) 147 (24) 452 (7) 571 (8) Sheffield Y 1,238 (17) 580 (32) 2,149 (7) 149 (23) 173 (35) 212 (38) Sodor & Man Y 85 (43) 220 (43) 382 (40) 27 (43) 28 (43) 45 (43) Southwark C 2,674 (3) 320 (40) 8,436 (2) 262 (6) 288 (18) 366 (19) Southwell & Nottingham Y 1,096 (20) 850 (28) 1,294 (17) 157 (21) 256 (23) 306 (27) Truro C 535 (40) 1,390 (16) 385 (39) 128 (33) 219 (29) 307 (26) Wakefield Y 1,144 (18) 560 (33) 2,055 (8) 145 (26) 183 (33) 237 (35) Winchester C 1,338 (14) 1,220 (18) 1,100 (23) 183 (17) 258 (22) 407 (15) Worcester C 861 (30) 670 (31) 1,283 (18) 100 (42) 175 (34) 286 (28) York Y 1,412 (13) 2,660 (2) 531 (32) 254 (7) 452 (7) 610 (5) 89 Totals Province of Canterbury C 37,475 35,290 1,062 5,257 9,521 12,013 Totals Province of York Y 15,799 15,410 1,025 2,165 2,991 3,911 Totals CHURCH OF ENGLAND 53,274 50,700 1,051 7,422 12,512 15, Diocesan population figures are based on the 2011 mid-year estimates. Contains public sector information licensed under the Open 4 Government Licence v1.0 However as government boundaries do not match diocesan boundaries there has to be an element of estimation. 2 Area figures are calculated from data supplied by ONS and the Church Commissioners. 3 Benefices with parishes attached as listed in the Parish Register maintained by the Research and Statistics Dept as at 31 December Parishes and churches are as listed in the Parish Register maintained by the Research and Statistics Dept as at 31 December Includes 114 churches with no buildings. Notes The figures in brackets give rankings. Thus in terms of area, Bath and Wells is the 11th largest diocese, Birmingham is the 41st. C and Y denote dioceses in the Provinces of Canterbury and York respectively. The population density varies between dioceses from 190 people/sq mile in Hereford to 14,406 people/sq mile in London. The Church of England remains diverse in its make up. Summary statistics by diocese Page 5

7 million Income continues to increase year on year. However, figures show a fall in real terms since 2008 due to inflation and the impact of the recession on parish income. Table 2: Income of Parochial Church Councils 2001 to 2011 Year Recurring income Unrestricted 3 One off Recurring income Restricted 3 m m m m m m m m m Actual terms 1 Actual terms 1 Actual terms 1 Other Total Actual terms 1 Actual Actual From donors recurring recurring terms , , Figure 1: Giving 2001 to 2011 (with real terms comparison) One off Recurring income 2 Total income One off Total income 1, Figures in ' terms' have been adjusted by the Retail Price Index to reflect 2011 purchasing power. 2 "Total recurring income" = "total voluntary income" plus "other recurring income" (see notes and definitions) Unrestricted income is income that may be used by the PCC for general church expenses. Restricted income is income which may not be used for any purpose other than as specified by the donor. (Income which a PCC designates for a specified purpose is considered to be unrestricted, since the PCC and not the donor is determining how it is to be used.) Unrestricted recurring real Restricted recurring real Unrestricted one off real Restricted one-off real terms income saw an increase in parish incomes of nearly 20 million, reaching 916 million (table 2), exceeding 900 million for the first time since before the economic downturn in The major part of this income is from donors, which rose by 1.3% to 546 million (table 2). Total income by year Page 6

8 Parish's income per electoral roll member continues to fall in real terms despite continued increases in weekly average tax efficient giving per subscriber. Table 3: Income of Parochial Church Councils 1964 to 2011 Restricted and unrestricted recurring taxefficient planned giving 3 Total unrestricted direct giving Total unrestricted voluntary income 2 Unrestricted 4 Year Net Weekly average per Weekly average per Weekly average per Direct giving Electoral Roll Voluntary income Electoral Roll subscriber member member Recurring income pp pp pp Actual terms 1 Actual terms 1 Actual terms 1 Actual terms 1 Actual terms 1 Actual terms 1 Actual terms ,100 35, , , , , , , ,300 42, , , , , , , ,700 62, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Figures in ' terms' have been adjusted by the Retail Price Index to reflect 2011 purchasing power. "Total voluntary income" = "direct giving" plus "other voluntary income" (see notes and definitions) Tax efficient planned giving includes regular Gift Aid donations Unrestricted income is income that may be used by the PCC for general church expenses. Restricted income is income which may not be used for any purpose other than as specified by the donor. (Income which a PCC designates for a specified purpose is considered to be unrestricted, since the PCC and not the donor is determining how it is to be used.) 5 Other planned giving is made up of donations to parishes where the donor does not pay tax, therefore tax cannot be reclaimed. Figures available on request. 6 Source: Figure 2: Weekly average tax efficient planned giving per subscriber 2001 to Actual weekly per subscriber terms weekly per subscriber Figure 3: Weekly unrestricted direct giving per Electoral Roll member 2001 to Actual weekly per ER terms weekly per ER Actual weekly average giving per Tax Efficient subscriber continued to rise in 2011 to (or a month, table 7 ), which compares favourably against the average donation to the charitable sector of a month 6. In addition to tax efficient giving, parishes received 36 million through other planned giving 5, meaning that the average weekly giving for all planned givers reached for the first time. In the autumn of 2008 the "Credit Crunch" hit the economy. For the charitable sector as a whole there was a significant decline in income 1. Parishes were protected in 2009, by the dedicated giving of donors, and donor income has increased at the same rate since However, the increase in donations has not matched the rate of inflation (table 3). Unrestricted income by year Page 7

9 Income from dividends, interest and property rose, after two years of decline, increasing by 7 per cent between 2010 and 2011, and parishes received more than 33 million from this source (table 4). This is still a significantly lower amount than before the economic downturn. Trading income (church hall lettings, book stall sales etc) was strong in 2011, rising by more than 6 per cent to 93 million (table 4). Table 4: Other sources of income of Parochial Church Councils 2001 to 2011 Tax recovered Grants 4 Fund raising Investments 1 Trading 5 Parochial Fees paid to PCC 6 Legacies* Year Unrestricted 2 Restricted 2 Unrestricted 2 Restricted 2 Unrestricted 2 Restricted 2 Unrestricted 2 Restricted 2 Unrestricted 2 Restricted 2 Unrestricted 2 Restricted 2 Unrestricted 2 Restricted ,900 2,900 12,600 37,700 29,500 8,200 27,000 22,000 47,700 4,500 21, ,000 11, ,700 3,000 12,600 39,100 31,000 8,700 25,300 14,200 51,300 4,400 23, ,800 11, ,000 3,200 20,300 44,400 32,600 9,300 25,900 16,400 53,400 5,200 25, ,400 12, ,600 3,600 17,000 46,900 33,600 10,200 30,000 16,400 57,500 4,500 26, ,800 16, ,300 3,600 18,400 54,200 35,100 10,000 31,300 18,700 60,400 5,500 28,000 1,000 27,300 13, ,900 3,900 16,300 54,200 36,900 10,200 34,600 24,000 61,000 5,400 29,100 1,200 28,400 16, ,000 6,900 16,500 64,400 39,300 12,600 37,900 15,000 66,300 6,300 30, ,500 11, ,100 6,500 14,700 62,800 41,100 13,500 40,900 17,400 73,400 5,900 31, ,500 15, ,200 6,200 16,000 52,800 42,600 12,200 26,200 8,100 77,200 6,700 32, ,100 12, ,200 7,000 16,100 54,900 43,600 12,300 23,800 6,600 80,300 7,400 34, ,200 13, ,500 6,300 14,200 55,100 45,500 13,800 26,200 6,600 85,800 7,100 34, ,900 16,200 Note It should be noted that the collection form changed quite significantly in 2007 leading to changes in the way data was collected. Prior to this point any tax recovered for a donation to a special appeal etc was included in the entry for other income, after 2007 this was included in the Tax recovered field. The method of recording legacies also changed in this year so that it was only included in the year when it was first received rather than recording any subsequent payments etc. Figure 4: Other sources of income 2001 to 2011 (Unrestricted and restricted) Tax recovered Grants Fund raising Investments Trading Parochial Fees Legacies Millions Dividends, Interest, Income from Property, Bank and other deposit interest including any reclaimed tax on investment income. Include dividends from shareholdings. Also includes money from sale of land or buildings owned by PCC Unrestricted income is income that may be used by the PCC for general church expenses. Restricted income is income which may not be used for any purpose other than as specified by the donor. (Income which a PCC designates for a specified purpose is considered to be unrestricted, since the PCC and not the donor is determining how it is to be used.) Gross income from fund-raising activities Money raised from sponsored activities, jumble sales, fetes, and other activities where the primary purpose is fund-raising. Income should be stated gross. External grants received from trusts and other funding bodies for the PCC s general fund or for a restricted purpose. Include VAT recovered through the Listed Places of Worship scheme. Exclude transfers within the benefice Income received by the PCC from trading activities including bookstall, letting of the church hall, sales and advertising of church magazines. Income received from other church activities which are not fundraising activities e.g. membership fees for groups, payments for events etc. PCC Fees for weddings, funerals etc. (Exclude fees due to the clergy and organist etc. as these are not PCC funds.) Gift Aid remains a vital income source for parishes, although the amount claimed dropped slightly to 83 million in 2011 (table 4) following the ending of transitional relief. Parishes received just over 69 million in one off and recurring grants ( 1.7 million less than in 2010), many of which are contributions to the maintenance of ancient buildings. It is impossible to discern from the available information exactly what grants are awarded for or which organisations distribute the grants, e.g. English Heritage, Heritage Lottery Fund, local authorities etc. Other sources of income by year Page 8

10 Expenditure Income 2011 saw an increase in expenditure of 11.5 million (1.3%, table 5 ) rising to 930 million. The difference between total income and total expenditure varies each year, however parishes have been in deficit since 2009 (table 5). In 2011 the overall reported deficit was over 13 million. Table 5: Charitable giving and total expenditure 1964 to 2011 Figure 5: Growth in income and expenditure 2001 to 2011 Excluding Europe and Cathedrals Year Total charitable Total recurring Capital Total Surplus / expenditure 3 Income donations expenditure 2 expenditure Deficit m m m m Actual Actual Actual Actual ,170 35,990 21, , ,590 32,970 28, , ,480 29,810 77, , ,370 44, , , ,990 41, , , ,810 42, , , ,150 39, , , ,360 39, , , ,870 40, , , ,300 50, , , ,950 52, , , ,460 51, , , ,420 56, , , ,400 59, , , ,950 54, , , ,310 57, , , ,800 62, , , ,550 55, , , ,510 57, , , ,720 56, , , ,770 53, , , ,820 51, , , ,030 49, , , Figures in ' terms' have been adjusted by the Retail Price Index to reflect 2011 purchasing power. 2 Total recurring expenditure = the total of ALL expenditure (including charitable giving) for the ordinary purposes of the PCC i.e. excluding only non-recurring items of capital expenditure and nonrevenue items. "Recurring expenditure" includes donations to charities, parish share/quota, clergy expenses, church running costs, costs relating to trading, salaries and support costs. 3 "Capital expenditure" includes major repairs, redecoration and new building work. Overall expenditure was contained, rising by 1.2% between 2010 and Since records began in 1998, there was a surplus every year until 2008, with a maximum surplus of 60 million in was the third year of deficit, but this was smaller than in 2010 when the overall parish deficit was over 21 million. It is apparent that churches are now adjusting their spending to meet the available funds, as well as falling back on reserves built up prior to the recession. Most of the money raised by parishes (72 %), is spent on church activities and administration. This includes the costs of parish workers, printing, utilities etc and also Parish Share contributions totalling 309 million (a rise of only 0.2% compared with 2010) which support the running of dioceses and the stipends of clergy. Capital expenditure rose by more than 2% to 201 million (22% of expenditure, figure 6 ) for the first time. This makes up nearly a quarter of parish expenditure, maintaining or improving its buildings, including 12,500 listed buildings. In 2011, parishes spent 114 million on major church repairs. Outward giving from PCCs to mission organisations and other charities was 49 million (5% of expenditure), a very significant contribution to wider mission and charitable work. Income and expenditure by year Page 9 1, Recurring income Capital expenditure 2011 Non recurring income Recurring expenditure terms income terms expenditure Figure 6: Distribution of income and expenditure 2006 to % 80% 60% 40% 20% 0% -20% -40% -60% -80% -100% 19% 17% 7% 8% 21% 13% 15% 7% 8% 31% 27% 26% -22% -22% -6% -5% -1% -1% -71% -72%

11 Two thirds of direct giving (money donated) to the Church is tax efficient. Table 6: Unrestricted direct and other giving to PCCs 2011 Provinces of Canterbury and York (excluding Europe and Cathedrals) Comparable figures for 2010 Percentage of Percentage of Direct giving 2011 direct Tax efficient direct giving Income tax Other Total direct giving All other Total direct per week per giving as % Total direct planned which is on planned voluntary giving 2 voluntary which is Diocese giving Electoral Roll giving planned tax giving 1 income 5 weekly giving income planned tax efficient 1 member income efficient Direct giving per week per Electoral Roll member 6 % pp % % pp 1 Bath & Wells C 6,990 4,090 11, ,150 1,520 14, , ,550 2 Birmingham C 5,140 2,050 7, , , , ,120 3 Blackburn Y 5,610 2,994 8, , , , ,310 4 Bradford Y 2,840 1,560 4, , , ,550 5 Bristol C 5,120 1,965 7, , , , ,990 6 Canterbury C 5,270 2,330 7, , , , ,730 7 Carlisle Y 3,450 2,203 5, , , , ,270 8 Chelmsford C 10,070 4,880 14, ,890 2,120 19, , ,920 9 Chester Y 9,500 3,984 13, , , , , Chichester C 10,770 5,340 16, ,540 1,650 21, , , Coventry C 4,060 1,848 5, , , , , Derby C 3,740 2,100 5, , , , , Durham Y 3,220 2,572 5, , , , , Ely C 4,050 2,090 6, , , , , Exeter C 5,860 3,279 9, ,790 1,800 12, , , Gloucester C 4,760 2,950 7, ,430 1,050 10, , , Guildford C 11,360 3,408 14, , , , , Hereford C 2,030 1,650 3, ,160 5, , , Leicester C 3,940 1,772 5, , , , , Lichfield C 7,630 4,190 11, ,190 1,900 15, , , Lincoln C 3,270 2,385 5, ,360 7, , , Liverpool Y 4,940 3,150 8, , , , , London C 25,540 12,439 37, ,800 4,490 49, , , Manchester Y 5,810 3,360 9, ,630 1,180 11, , , Newcastle Y 2,970 1,314 4, , , , Norwich C 3,960 2,860 6, ,290 1,660 9, , , Oxford C 17,340 7,468 24, ,910 2,570 32, , , Peterborough C 4,470 1,810 6, ,280 1,130 8, , , Portsmouth C 3,320 1,453 4, , , , Ripon & Leeds Y 3,610 1,770 5, , , , , Rochester C 8,610 3,364 11, ,410 1,040 15, , , St. Albans C 9,580 4,120 13, ,770 1,260 17, , , St. Edms & Ipswich C 3,690 2,124 5, ,120 1,090 8, , , Salisbury C 7,260 3,720 10, ,270 1,660 14, , , Sheffield Y 4,370 1,832 6, , , , , Sodor & Man 3 Y Southwark C 12,740 7,563 20, ,700 1,390 25, , , Southwell & Nottingham Y 4,760 1,880 6, , , , , Truro C 1,920 1,398 3, , , , Wakefield Y 3,410 1,820 5, , , , , Winchester C 8,070 4,603 12, ,370 1,450 16, , , Worcester C 3,520 1,880 5, , , , York Y 5,450 3,730 9, ,670 1,430 12, , ,640 Total Province of Canterbury C 204, , , ,140 38, , , ,170 Totals Province of York Y 60,030 32,810 92, ,390 11, ,760 90, ,550 Totals CHURCH OF ENGLAND 264, , , ,530 50, , , ,720 The amount of money donated to parishes via direct giving per Electoral Roll member varies across the country from 4.10 in Hereford to 9.40 in Guildford and London. Church members in Birmingham dioceses give the highest proportion (3.0%) of their weekly income 4, whereas, in Hereford diocese the lowest proportion of earnings (1.3%) is given. Total voluntary income Gift Aid and covenants Includes collections at services other planned giving and recurring giving and all non recurring giving (including special appeals) Figures for Sodor and Man are not strictly comparable with those for other dioceses because of difference income tax arrangements in the Isle of Man Based on HMRC data of tax payer and non tax payer income for the diocese (Church of England Finance / Resources) Income from recurring grants and fundraising 2010 weekly average per electoral roll member based on revised membership figures (May 2013) Notes The total direct giving for the Diocese in Europe in 2011 was 6,101,057 an average of per week per electoral roll member, in 2010 it was 6,184,796 an average of per week per electoral roll member. Research & Statistics Voluntary income by diocese Page 10

12 The average tax efficient (including gift aid) giving is equivalent to per week per subscriber. Table 7: Combined unrestricted and restricted tax-efficient planned giving to PCCs 2010 and 2011 Provinces of Canterbury and York (excluding Europe and Cathedrals) Diocese Subscribers Thousands Amounts (net) Weekly average per subscriber 3 per person Weekly average per subscriber as % of income Bath & Wells C 16,720 15,230 7,750 7, Birmingham C 8,250 7,000 5,170 5, Blackburn Y 13,470 13,110 5,710 5, Bradford Y 4,990 4,870 2,900 2, Bristol C 7,380 7,280 5,320 5, Canterbury C 10,010 10,030 5,430 5, Carlisle Y 9,420 9,260 3,450 3, Chelmsford C 17,660 17,140 10,600 10, Chester Y 14,930 15,450 9,190 9, Chichester C 20,750 21,100 10,710 11, Coventry C 7,340 7,550 4,060 4, Derby C 7,890 8,030 3,940 4, Durham Y 8,700 7,920 3,380 3, Ely C 7,700 7,810 4,260 4, Exeter C 13,940 14,520 5,990 5, Gloucester C 10,860 11,490 5,160 4, Guildford C 14,780 14,550 11,580 11, Hereford C 7,900 6,360 2,360 2, Leicester C 10,990 10,060 3,870 4, Lichfield C 16,300 17,040 7,660 7, Lincoln C 10,120 9,450 3,530 3, Liverpool Y 10,100 9,920 5,070 5, London C 25,430 25,500 26,080 26, Manchester Y 12,640 13,090 6,050 5, Newcastle Y 7,800 7,670 2,830 3, Norwich C 9,250 9,650 4,000 4, Oxford C 28,360 28,450 18,090 18, Peterborough C 9,370 9,650 4,200 4, Portsmouth C 7,170 7,050 3,360 3, Ripon & Leeds Y 7,280 7,650 3,540 3, Rochester C 13,500 13,390 8,730 8, St. Albans C 16,590 15,880 9,430 9, St. Edms & Ipswich C 10,010 9,660 3,920 3, Salisbury C 18,720 18,760 7,220 7, Sheffield Y 6,620 6,350 5,450 4, Sodor & Man 1 Y Figures for Sodor and Man are not strictly comparable with those for other dioceses because of different 37 Southwark C 19,150 18,600 13,560 13, income tax arrangements in the Isle of Man. 38 Southwell & Nottingham Y 11,350 11,020 4,880 4, Based on HMRC data of tax payer and non tax payer income for the diocese (Church of England Finance / 39 Truro C 5,380 5,370 1,940 1, Resources). 40 Wakefield Y 6,940 7,210 3,350 3, weekly average per subscriber based on revised membership figures (May 2013) 41 Winchester C 15,450 14,170 8,600 8, Notes 42 Worcester C 6,970 7,120 3,450 3, York Y 13,260 13,190 5,570 5, Totals Province of Canterbury C 373, , , , Totals Province of York Y 127, ,810 61,460 62, Totals CHURCH OF ENGLAND 501, , , , Increased in the level of giving, mitigated the effect of a decreased number of planned givers. The number of tax-efficient planned givers dropped by 1.4% to 494,700 (table 7) ; although some of the fall is for people who are still giving regularly, but are no longer able to give through Gift Aid following an increase in the personal allowance. Tax efficient giving as a proportion of local income 2 is highest in Birmingham (5.7%) and lowest in Hereford (2.0%). Tax efficient giving by diocese Page 11 % Figure 7: Map showing weekly average per subscriber 2011 Tax efficient planned giving includes regular Gift Aid donations. Unrestricted income is income that may be used by the PCC for general church expenses. Restricted income is income which may not be used for any purpose other than as specified by the donor. (Income which a PCC designates for a specified purpose is considered to be unrestricted, since the PCC and not the donor is determining how it is to be used.)

13 per week Parishes in London are the least reliant on voluntary income (66%) due at least in part to a greater income from investments and property. Parishes in St Edmundsbury & Ipswich are the most reliant on voluntary income (85%). Table 8: Unrestricted recurring income 2010 and 2011 Provinces of Canterbury and York (excluding Europe and Cathedrals) Diocese Total voluntary income 1 Weekly average per Electoral Roll member 4 All other recurring income Total recurring income 2 Percentage of recurring income which is 'voluntary income' 000s per week 000s 000s % Bath & Wells C 14,550 14, ,130 3,300 17,680 18, Birmingham C 9,120 9, ,560 4,040 12,680 13, Blackburn Y 11,310 11, ,850 2,770 14,160 14, Bradford Y 5,550 5, ,070 1,080 6,610 6, Bristol C 8,990 9, ,430 2,730 11,420 11, Canterbury C 9,730 10, ,330 2,560 12,060 12, Carlisle Y 7,270 7, ,340 1,430 8,610 8, Chelmsford C 19,920 19, ,180 7,510 26,110 27, Chester Y 16,170 17, ,830 4,000 20,000 21, Chichester C 20,400 21, ,010 4,470 24,420 25, Coventry C 7,800 7, ,300 2,190 10,100 9, Derby C 7,550 7, ,980 2,120 9,530 10, Durham Y 7,440 7, ,880 1,870 9,320 9, Ely C 8,420 8, ,670 1,690 10,090 9, Exeter C 12,270 12, ,920 2,980 15,190 15, Gloucester C 10,350 10, ,520 1,940 11,870 12, Guildford C 18,230 18, ,250 4,460 22,480 23, Hereford C 5,510 5, ,110 6,430 6, Leicester C 7,520 7, ,930 1,760 9,450 9, Lichfield C 15,190 15, ,340 4,520 19,540 20, Lincoln C 8,120 7, ,870 1,930 9,990 9, Liverpool Y 10,080 10, ,330 3,390 13,410 13, London C 48,190 49, ,340 24,830 71,530 74, Manchester Y 11,860 11, ,010 2,970 14,870 14, Newcastle Y 5,380 5, ,060 1,070 6,440 6, Norwich C 9,580 9, ,950 2,040 11,530 11, Oxford C 31,640 32, ,640 6,430 37,280 38, Peterborough C 8,350 8, ,530 1,690 9,880 10, Portsmouth C 6,290 6, ,030 2,060 8,320 8, Ripon & Leeds Y 6,910 7, ,180 2,130 9,090 9, Rochester C 15,040 15, ,650 4,780 19,690 20, St. Albans C 17,200 17, ,580 4,330 21,790 22, St. Edms & Ipswich C 8,060 8, ,360 1,470 9,420 9, Salisbury C 14,390 14, ,890 2,830 17,280 17, Sheffield Y 9,030 8, ,860 1,770 10,890 9, Sodor & Man Y ,180 1, Southwark C 25,230 25, ,220 9,220 34,450 34, Southwell & Nottingham Y 8,570 8, ,040 2,300 10,610 11, Truro C 4,710 4, ,060 1,180 5,770 5, Figure 8: Map showing weekly average per Electoral Roll member 2011 Figure 9: Weekly average per Electoral Roll member 2010 and 2011 "Total voluntary income" = "direct giving" plus "other voluntary income" (see definitions and notes) 40 Wakefield Y 7,390 7, ,890 2,140 9,290 9, "Total recurring income" = "total voluntary income" plus "other recurring 41 Winchester C 16,630 16, ,460 3,610 20,090 20, income" (see definitions and notes) 42 Worcester C 7,170 7, ,960 2,040 9,130 9, Based on the Annual Survey of Hours and Earnings York Y 11,640 12, ,920 3,030 14,560 15, weekly average per electoral roll member based on revised membership Totals Province of Canterbury C 396, , , , , , figures (May 2013) Totals Province of York Y 119, , ,490 30, , , Notes The total recurring income for the Diocese in Europe was Totals CHURCH OF ENGLAND 515, , , , , , ,185,828 in 2010 and 10,860,104 in Canterbury York Church of England Recurring income by diocese Page 12

14 The average expenditure per member of Electoral Roll is per person per week. Table 9: Recurring expenditure 2010 and 2011 Provinces of Canterbury and York (excluding Europe and Cathedrals) Charitable donations Church activities and administration Fund raising Total recurring expenditure 1 Charitable donations as percentage of expenditure Weekly average recurring expenditure per Electoral Roll member % Diocese Bath & Wells C 1,380 1,430 17,480 17, ,110 19, Birmingham C ,790 13, ,750 14, Blackburn Y ,590 14, ,620 15, Bradford Y ,290 7, ,870 7, Bristol C 1,360 1,210 11,050 10, ,560 12, Canterbury C ,380 11, ,300 12, Carlisle Y ,900 8, ,690 9, Chelmsford C 1,760 1,660 26,420 27, ,590 29, Chester Y 1,730 1,770 19,880 20, ,910 22, Chichester C 1,900 1,960 24,840 25, ,130 27, Coventry C ,030 10, ,910 11, Derby C ,330 9, ,050 10, Durham Y ,030 10, ,540 10, Ely C ,520 9, ,410 10, Exeter C ,440 15, ,710 16, Gloucester C ,640 12, ,820 13, Guildford C 2,500 2,280 22,440 22, ,100 25, Hereford C ,300 6, ,010 7, Leicester C ,460 9, ,080 10, Lichfield C 1,160 1,180 20,770 20, ,270 22, Lincoln C ,510 9, ,390 10, Liverpool Y ,360 14, ,650 15, London C 5,490 6,870 70,220 71,900 1,930 1,420 77,640 80, Manchester Y ,870 14, ,040 15, Newcastle Y ,090 7, ,530 7, Norwich C ,310 11, ,140 11, Oxford C 3,890 3,870 37,750 38, ,180 42, Peterborough C ,610 9, ,360 10, Portsmouth C ,790 8, ,360 9, Ripon & Leeds Y ,280 9, ,890 10, Rochester C 1,930 1,900 20,880 21, ,180 23, Total recurring expenditure = the total of ALL expenditure (including charitable 32 St. Albans C 2,090 2,530 20,580 20, ,880 23, giving) for the ordinary purposes of the PCC i.e. excluding only non-recurring items 33 St. Edms & Ipswich C ,290 10, ,140 11, of capital expenditure and non-revenue items. "Recurring expenditure" includes 34 Salisbury C 1,220 1,200 17,030 17, ,560 18, donations to charities, parish share/quota, clergy expenses, church running costs, 35 Sheffield Y ,780 10, ,630 11, costs relating to trading, salaries and support costs. "Capital expenditure" includes 36 Sodor & Man Y ,090 1, ,210 1, major repairs, redecoration and new building work. 37 Southwark C 2,690 2,450 32,990 32, ,420 35, Southwell & Nottingham Y ,830 11, ,740 11, Truro C ,910 6, ,250 6, Wakefield Y ,570 9, ,510 10, Notes 41 Winchester C 1,420 1,220 19,940 19, ,650 21, Worcester C ,270 9, ,900 9, York Y 1,190 1,160 16,270 16, ,700 17, Totals Province of Canterbury C 38,800 39, , ,740 9,120 8, , , Totals Province of York Y 10,010 9, , ,960 2,690 2, , , Totals CHURCH OF ENGLAND 48,820 49, , ,700 11,810 11, , , Figure 10: Weekly average recurring expenditure per Electoral Roll member 2011 and 2010 The total ordinary expenditure of the Diocese of Europe was 10,071,052 in 2011 and Total Ordinary Expenditure in Charitable donations were 714,518 in 2011 and formed 7.1% of this expenditure, compared with Charitable Donations (Charitable Donations as % of total ordinary expenditure%) in Expenditure per Electoral Roll member varies widely across the country, the diocese with the lowest expenditure per week is Lincoln ( 7.60), whilst the highest is London ( 20.00). Recurring expenditure by diocese Page Canterbury York Church of England