We have had many queries regarding the basis of charging, arising from the Annual Returns of both United Grand and Provincial Grand Lodges. The basis is as detailed below.

Payment of Members’ Subscriptions to their Lodges

These become due, in advance, on the first day of the Lodge’s Financial Year, as laid down in the Lodge By-Laws.

Payment of Annual Dues to United Grand Lodge

These become due, in arrears, on the last day of the Lodge’s Financial Year, as laid down in the Lodge’s By-Laws. Payment should be received in the Provincial Office on or before the last day of the month following the end of the Lodge’s Financial Year.

Payment of Annual Dues to Provincial Grand Lodge

These become due, in arrears, on the last day of the month, prior to the month of Installation, and cover the period from the first day of the month of Installation of the previous year. Payment should be received in the Provincial Office on or before the last day of the month of Installation.

United Grand Lodge Initiation Fee

Payment must accompany Registration Form P; to be sent immediately after the ceremony of Initiation. Membership Fees for Initiated Brethren will be included in the Annual Return [see 2 above].

Provincial Grand Lodge Initiation Fees

These will be charged, in addition to Initiated Brethrens’ Membership Fees, and included on the next Provincial Annual Return.

Scope of Membership Dues

Fees must be paid for all Brethren who have been members of the Lodge at any time

during the Financial Year, including those who have died, resigned, ceased, been excluded, or been made Honorary Members.

Fees & Dues United Grand Lodge

United Grand Lodge

Title	Year	Fee	VAT	Total
Registration of an Initiate or a Joiner from a foreign Constitution (including Grand Lodge Certificate)	2021	£62.00	£12.40	£74.70
Registration of an Initiate or a Joiner from a foreign Constitution (including Grand Lodge Certificate)	2022	£64.00	£12.80	£76.80
Annual Dues	2021	£41.00	£0.00	£41.00
Annual Dues	2022	£42.00	£0.00	£42.00
The Masonic Charitable Foundation	2021	£17.00	£0.00	17.00
The Masonic Charitable Foundation	2022	£17.00	£0.00	£17.00
Replacement/Amendment of Grand Lodge Certificate	2021	£66.00	£13.20	£79.20
Replacement/Amendment of Grand Lodge Certificate	2022	68.00	£13.60	£81.60
Certificate for a Serving Brother	2021	£39.00	£7.80	£46.80
Certificate for a Serving Brother	2022	£41.00	£8.20	£49.20
NB: The above fees and dues will be reduced by 50% in respect of any Brother who is below the age of 25, on the first day of, or at any time during, the relevant year. See B of C Rules 270, 270B (a) and 270B (b). This reduction does not apply to any subsequent Lodge[s] that the Brother might join. (This does not apply to Provincial Dues)
Dispensation by the Grand Master	2021	£37.00	£7.40	£44.80
Dispensation by the Grand Master	2022	£39.00	£7.80	£46.80
Dispensation by the Grand Master ‘nunc pro tunc’	2022	£78.00	£15.60	£93.60

United Grand Lodge – These run from April to April

Title	Year	Fee	VAT	Total
Certificate of Amalgamation	2021/2022	£112.00	£22.40	£134.40
Enfacement of Warrant	2021/2022	£155.00	£31.00	£186.00
Warrant for a new lodge	2021/2022	£455.00	£91.00	£546.00
Warrant of Confirmation	2021/2022	£1175.00	£235.00	£14.10
Warrant for a Centenary Jewel	2021/2022	£685.00	£137.00	£822.00
Warrant of confirmation for a Centenary Jewel	2021/2022	£990.00	£198.00	£1180.00
Warrant for a Bi-Centenary Bar	2021/2022	£1050.00	£210.00	£12.60
Warrant of confirmation for a Bi-Centenary Bar	2021/2022	£1050.00	£210.00	$12.60

Fees & Dues Provincial Grand Lodge

Provincial Grand Lodge

Title	Year	Fee	VAT	Total
Annual Fees	2021	£17.00	£3.50	£20.40
Annual Fees	2022	£17.00	£3.50	£20.40
Registration of Initiate	2021	£7.50	£1.50	£9.00
Registration of Initiate	2022	£7.50	£1.50	£9.00
Contribution to Provincial Meeting	2021	£20.00	£4.00	£24.00
Contribution to Provincial Meeting	2022	£20.00	£4.00	£24.00
Dispensations	2021	£10.00	£2.00	£12.00
Dispensations	2022	£10.00	£2.00	£12.00
“nunc pro tunc” Dispensations	2021/2022	£20.00	£4.00	£24.00
First Appointment	2021/2022	£30.00	£6.00	£36.00
First & Second Promotions	2021/2022	25.00	£5.00	£30.00
Subsequent Promotions	2021/2022	£00.00	£00.00	£00.00

(NB The provisions of B of C Rule 270 do not apply to Provincial Dues; these are NOT reduced for under 25’s. The reduction in Rule 270B (b) only applies to UGLE dues and Grand Charity Contributions)