Details of your personal ministry expenses were requested in the application form for the Partner Account for Individuals for two purposes:

1) To determine the amount close relatives can give for your support with Gift Aid (see below) and

2) To include your personal ministry expenses in the target we recommend you raise, which is also the maximum amount you can receive from us based on your circumstances.

Once reviewed, we confirmed the level of approved personal ministry expenses, which you can also view at any time in your account online. 

Giving from close relatives

As an Individual Partner, Gift Aid rules specify that close relatives of yours, and close relatives of your spouse if you have one, are permitted to: 

• Give to Stewardship with Gift Aid in support of your personal ministry expenses up to your approved amount (see below)
• Give to Stewardship without Gift Aid in support of your living costs 

Under Gift Aid rules, close relatives are not permitted to give to Stewardship with Gift Aid in support of your living costs. 

We apply the same principle to Payroll Giving as there is a tax benefit to the giver. This means close relatives:

• Are only permitted to give to Stewardship using Payroll Giving in support of the individual’s personal ministry expenses up to their approved amount (see below)
• Cannot give to Stewardship using Payroll Giving in support of the individual’s living costs due to the tax benefit already received

Who are defined as close relatives?

Close relatives are defined as: 

• Husband, wife or civil partner
• Brother or sister (including step- or in-law)
• Parent, grandparent, great grandparent (including step- or in-law)
• Son or daughter, grandchild, great grandchild (including step- or in-law) 

Note: Uncles, aunts, nieces, nephews and cousins are not defined as close relatives. 

What are personal ministry expenses?

Personal ministry expenses are costs that you incur to enable you to carry out your ministry or study and which aren’t reimbursed to you.

They don’t include your organisation’s costs, costs of any other organisation, or any other individual.

For Christian workers, examples of what qualifies as a personal ministry expense for and can be funded by close relatives with Gift Aid are:

• Travel for ministry purposes other than getting to and from your normal place of work. For example, travel to a work conference or flights to return to the UK up to once a year if based overseas.
• Reasonable accommodation or subsistence costs where required to travel for your Christian work.
• Equipment/materials e.g. leaflets or a laptop used by you for ministry*   
• Vehicle purchase for ministry purposes and/or running costs*
• Training or course fees in relation to your role
• Phone for ministry use
• Rental of premises for ministry use, e.g. renting a room or hall for an event.
• Property maintenance for ministry use*
• Apportioned home office costs or utilities for ministry purposes*
• Books or media subscriptions for ministry use
• Personal accountancy costs
• Medical or travel insurance or visa costs if you are based overseas and they are required by your organisation
• Membership or administration fees you are required to pay to the organisation you work for, not where it is a gift
• Necessary hospitality relating to the beneficiaries of your ministry. For example, snacks for youth at a youth gathering. If over £500 a breakdown is required.

*If used for both personal and ministry use, the amount should be apportioned. For example, if you purchase a laptop for £500 which you use 50% for personal use and 50% for ministry use, £250 can be classed as a personal ministry expense.

 For Christian workers, examples of what doesn’t qualify as a personal ministry expense for Christian workers Partners and can therefore only be funded by close relatives without Gift Aid?

• Living costs, e.g. accommodation, food, personal utilities, personal phone, clothing, car for personal use, holidays and travel for holidays etc. These are automatically factored into your target.
• Dependents’ education fees which are classed as living costs.
• The purchase or building of a property. Funds from a Partner Account for Individuals cannot be used for a deposit towards or purchase of a property for either personal or ministry use.

• Salaries, expenses or living costs of other people e.g. other staff/employees or volunteers

   

For Bible College Students, personal ministry expenses which can be funded by close relatives with Gift Aid are:

• Course fees excluding accommodation fees
• Books relating to your study
• Study materials or equipment
• Travel costs other than to your regular place of study

Calculating how much a close relative can give with Gift Aid

When making a gift to Stewardship in support of you, the giver will be asked to confirm if they are a close relative. Any close relatives wanting to give with Gift Aid, will be asked if you have confirmed that the gift and any associated Gift Aid is within your approved personal ministry expenses amount (viewable in ‘Account settings’ in your online account), taking into account any other gifts with Gift Aid funded by close relatives within the current tax year (April 6th - April 5th).

To calculate the remaining amount close relatives can give with Gift Aid, add together the following:

• All one-off gifts given with Gift Aid by close relatives since April 6th (include the gifts and the Gift Aid)
• Total regular gifts given with Gift Aid by close relatives since April 6th (include the gifts and the Gift Aid)
• Total regular gifts from existing close relatives giving regularly with Gift Aid which they will give (based on current giving) between now and April 5th (include the gifts and the Gift Aid)

You do not need to include gifts given by close relatives without Gift Aid as these are unrestricted and can be used towards living costs.

An example:

If in September, a grandparent wishes to give in support of their grandchild who is a Christian Worker or Bible College student who has approved personal ministry expenses of £2000 and:

• Their brother gave a one-off gift of £100 plus £25 Gift Aid totalling £125
• Their mother currently gives a regular gift of £50 a month plus £12.50 Gift Aid. Assuming she gives for the remainder of the year the total for the tax year is £750
• Their father in-law gave £50 a month plus £12.50 Gift Aid until he stopped in July. He therefore gave £62.50 each month between April – July totalling £250

The total close relative giving in the current tax year is therefore £1125, leaving £875 which close relatives can give including Gift Aid until April 5th. Beyond this amount close relatives could only give without Gift Aid.

The grandparent wanting to make a gift can therefore make a one-off gift including Gift Aid of up to £875 or a monthly gift including Gift Aid of up to £72.90.

What if my personal ministry expenses change?

If your personal ministry expenses change, please update them using our online form here to ensure that the amount close relatives can give for your support is correct. We will be in touch once we have reviewed your form to confirm your updated approved personal ministry expenses amount.

What happens if I receive more from close relatives than my approved personal ministry expenses?

It is your responsibility to ensure you don’t receive gifts with Gift Aid from close relatives which exceed your approved personal ministry expenses.

If gifts and the associated Gift Aid funded by close relatives exceed your approved personal ministry expenses, you must contact us immediately to review whether your personal ministry expenses have increased or to amend any close relative giving to not claim Gift Aid.

In the event of undue delay in notifying us, you may be required to repay funds received from us. If personal ministry expenses exceed £2,000pa, we may ask for them to be substantiated with receipts. 

These are strict conditions for payments made to you by Stewardship. If you need further help, please do call to us.