100% of the resource allowance is payable to all permanent placements whether full or part time.

It is not payable to Ministers undertaking supply UNLESS it is a non-retired Minister in long term supply (where they should be remunerated as for a Minister in placement).

The value of the resource allowance is reviewed every year in June by the Synod’s Governance, Nominations and Remuneration Committee (the GNRC).

The figure is published in the Stipend and Allowance Information Table.

100% of the resource allowance can be paid into the Ministers Expense Facility.

Most congregations tend to pay this allowance as a monthly figure.

As for the use of any items from the MEF receipts are required to be kept.

Taxation deductions cannot be claimed for any items purchased from the MEF.