We have had many queries regarding the basis of charging, arising from the Annual Returns of both Supreme Grand and Provincial Grand Chapters. The basis is as detailed below.
Payment of Members’ Subscriptions to their Chapters
These become due, in advance, on the first day of the Chapter’s Financial Year, as laid down in the Chapter By-Laws.
Payment of Annual Dues to Supreme Grand Chapter
These become due, in arrears, on the last day of the Chapter’s Financial Year, as laid down in the Chapter By-Laws.
Payment of Annual Dues to Provincial Grand Chapter
These become due, in arrears, on the day before the day of Installation, and cover the period from the date of the previous Installation. Payment should be received in Provincial Office on or before the last day of the month of Installation.
Supreme Grand Chapter Exaltation Fees
Payment must accompany Registration Form P; to be sent immediately after the ceremony of Exaltation. Membership Fees for Exalted Companions will be included in the Annual Return.
Provincial Grand Chapter Exaltation Fees
These will be charged, in addition to Exalted Companions’ Membership Fees, and included on the Provincial Annual Return.
Scope of Membership Dues
Fees must be paid for all Companions who have been members of the Chapter at any time during the Financial Year, including those who have died, resigned, ceased, been excluded, or been made Honorary Members.
Fee’s & Dues Supreme Grand Chapter
Supreme Grand Chapter – These run from 1st January to 31st December
| Title | Year | Fee | VAT | Total |
|---|---|---|---|---|
| Registration of Exaltee or a Joiner from a foreign Constitution (including Grand Chapter Certificate) | 2023 | £31.50 | £6.30 | £37.80 |
| Registration of Exaltee or a Joiner from a foreign Constitution (including Grand Chapter Certificate) | 2024 | £35.00 | £7.00 | £42.00 |
| Annual Fees | 2023 | £6.50 | N/A | 6.50 |
| Annual Fees | 2024 | £9.00 | N/A | £9.00 |
| Replacement/Amendment of Grand Chapter Certificate | 2023 | £51.00 | £10.20 | £61.20 |
| Replacement/Amendment of Grand Chapter Certificate | 2024 | £56.50 | £11.30 | £67.80 |
| Dispensation by the First Grand Principal | 2023 | £19.00 | £3.80 | £22.80 |
| Dispensation by the First Grand Principal | 2024 | £21.00 | £4.20 | £25.20 |
| Dispensation by the First Grand Principal “nunc pro tunc” | 2023 | £38.00 | £7.60 | £45.60 |
| Dispensation by the First Grand Principal “nunc pro tunc” | 2024 | £42.00 | £8.40 | £50.40 |
Supreme Grand Chapter – These run from 1st May to 30th April
| Title | Year | Fee | VAT | Total |
|---|---|---|---|---|
| Certificate of Amalgamation) | 2023/2024 | £115.00 | £23.00 | £138.00 |
| Enfacement of Charter | 2023/2024 | £160.00 | £32.00 | £192.00 |
| Charter for a new Chapter | 2023/2024 | £390.00 | £78.00 | £468.00 |
| Charter of Confirmation | 2023/2024 | £1280.00 | £256.00 | £1536.00 |
| Charter for a Centenary Jewel | 2023/2024 | £750.00 | £150.00 | £900.00 |
| Charter of Confirmation for a Centenary Jewel | 2023/2024 | £1080.00 | £216.00 | £1296.00 |
| Charter for a Bi-Centenary Bar | 2023/2024 | £1155.00 | £231.00 | £1386.00 |
| Charter of confirmation for a Bi-Centenary Bar | 2023/2024 | £1155.00 | £231.00 | £1386.00 |
Fee’s & Dues Provincial Grand Chapter
Provincial Grand Chapter
| Title | Year | Fee | VAT | Total |
|---|---|---|---|---|
| Annual Dues | 2024 | £10.00 | £0.00 | £10.00 |
| Registration of Exaltee | 2024 | £10.00 | £0.00 | £10.00 |
| Contribution to Provincial Meeting | 2024 | £20.00 | £0.00 | £20.00 |
| Dispensation | 2024 | £15.00 | £0.00 | £15.00 |
| Dispensation nunc pro tunc | 2024 | £30.00 | £0.00 | £30.00 |
| First Provincial Appointment | 2024 | £30.00 | £0.00 | £30.00 |
| First & Second Promotions | 2024 | £25.00 | £0.00 | £25.00 |
| Subsequent Promotions | 2024 | £0.00 | £0.00 | £0.00 |
Gift Aid Collection
The Grand Secretary / Scribe E has had a number of enquiries recently from members of the Craft who have asked whether it is permissible for their Lodge / Chapter to reclaim tax on the monies donated for charitable purposes in the collection which is routinely conducted at either the end of a Lodge / Chapter meeting or at the dinner. The technique generally proposed is for the whole collection to be “assigned” to a member of the Lodge / Chapter who has a taxable capacity sufficient to enable him to reclaim tax on it, as if he had donated the entire amount personally. An extension of this idea is also to treat in similar manner money which are paid for raffle tickets, and similar fund-raising initiatives.
The Grand Secretary / Scribe E advises “It is entirely wrong for donations to be treated in this way, and could constitute the commission of a criminal offence on the part of any member allowing himself to be used to gain financial advantage by a false declaration.
It does not matter that the aim stems from an entirely laudable desire to direct as much money as possible to charitable purposes, as the law is completely clear on the issue, and the suggested technique is not permissible.
I should, therefore, be grateful if you would draw the attention of the appropriate Brother / Companion in your Lodge / Chapter who has the responsibility for any form of collection, that under no circumstances may this practice be adopted or continued. Further, Gift Aid must not be claimed on monies paid for raffle tickets.
Please also ensure that all members are warned that if they should already have undertaken to reclaim tax on donations given by others in the course of completing Tax Returns for the fiscal year just ended, they must under no circumstances do so”.