I SERVE on both the congregational board and the property committee of my local parish church and have just completed yet another consultation on the possible removal of the exemption scheme for small third-sector organisations in respect of water and sewerage charges.
Whilst there is a very strong case for continuing such a scheme for small charities, churches deserve special consideration.
The majority of churches in Scotland are large buildings and many are listed as being of historic or architectural interest. They are used for Sunday worship and intermittently for weddings, funerals and some community events. Water useage is minimal, like the occupation, yet water charges will run to several thousands of pounds if levied.
As custodians of a listed building the congregation is obliged to keep the fabric in good repair and at a time of falling attendances fundraising gets harder each year without the imposition of water and sewerage charges.
Where no water meter is installed, as in our case, the charge will be based on the rateable value.
Most non-domestic property is assessed on its annual rental but as churches are not usually let then the methodology is to use reinstatement costs with an allowance for age and obsolescence. This starting point, however, for a large building of stone and slate will always produce a large figure totally out of sync with other properties. This point seems to have been overlooked in the consultation so far.
All churches are suffering severe financial constraint at this time and perhaps Scottish Government ministers should be brave and bold and produce legislation exempting places of worship from all water and sewerage charges, just as was done in respect of rates under the Valuation and Rating (Scotland) Act 1956.
John A Sharp,
Glenrosa,
85 Loudoun Road,
Newmilns.
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