Allowable ‘extras’ are mainly sums that are payable to other people and groups, over which those receiving the ministry have a genuine choice.
Such payments are often passed through the PCC, such as payments for
The key words here are 'genuine choice' - a wedding couple or a deceased person's relatives cannot be charged for 'extras' they do not want.
Heating: It is permitted to include a reasonable charge for heating the church building.
Vergers and Organists: It is permitted to charge a reasonable fee for these people's services. As these payments are normally made to individuals, it is important to note that they are taxable. As the legal body responsible for organizing the selection of the Organist or Verger, it is also normally the PCC's responsibility to ensure all taxable income is declared to HMRC.
Choirs, Bell-ringers & Flower Arrangers: It is permitted for people providing these services for a wedding or funeral to receive a reasonable fee. Where the payment is made to a group account, it is unlikely that any income tax would be due. However, should payment be made to an individual, or individuals, these would be subject to income tax.
Gravediggers: Many gravedgiggers operate as registered companies and are often booked directly by a Funeral Director. Where a PCC pays an individual church member as a gravedigger, this payment will be taxable income and must be declared to HMRC.