Professor Helen King is an authorised preacher in Oxford Diocese and an elected lay member of General Synod

(picture credit: BBC/Yourkevich)
In her review of Diarmaid MacCulloch’s Lower than the Angels in the London Review of Books for 6 March, Lucy Wooding observed that, ‘Few things expose the potential for illogicality, hypocrisy and cruelty within the Christian tradition more clearly than its attitude to sex.’ Put sex and money together, and you’re into a whole new league; and that’s where some dioceses already are.
The Church of England operates with a model of giving which, depending on your diocese, is called ‘parish share’, ‘parish offer’ or ‘common fund’. It’s not the most exciting topic – although if you’ve been to a meeting of deanery treasurers you’ll have seen the passions it can arouse – but it’s essential to keeping the show on the road. The money that comes in pays the costs of clergy but also the costs of running the diocese, and of training future clergy. My own diocese, Oxford, explains it here. Parish share works differently in different dioceses, but the principle is simple: there is a formula usually based on a church’s electoral roll and weekly attendance, taking into account factors such as being in a poorer area, and this is used to divide up the overall cost. In my diocese, this is then sent to different deaneries, and they use their knowledge of the local situation to pass those costs on to individual parishes. By paying parish share, we are ensuring that the work of the church reaches into every community. We are supporting each other.
Only that’s no longer the case. For the last few years some churches have decided that they don’t want to fund the wider Church of England in their diocese – they only want to fund churches with whom they agree. Quite who makes this decision is not always clear, and I shall return to that. There are also different situations here; some such churches simply withhold part of their parish share, others funnel it through a further body on the understanding that their money won’t go to the wrong sort of church.
Wrong sort of church? This is exclusively about one issue; yes, the one which has taken over pretty well every debate at General Synod… the Prayers of Love and Faith, commended for use in existing services with same-sex couples wanting to be blessed in their civil relationship.
Some parishes have signed up to something called the Ephesian Fund. Resisting charges of ‘blackmailing the dioceses’ it says it is actually making it possible for those who are unhappy to pay their parish share, and recasts that ‘wrong sort of church’ view by saying that it is ‘fuelling orthodox ministry’. Last September the stated aim was to see 500 churches paying their parish share through this fund. Its patrons are CEEC/New Wine/Living Out people (with a GAFCON UK person among their trustees) and the aim is that the money that may have funded ‘sin’ – which is what same-sex faithful relationships are classified as being, in the conservative evangelical world – can instead be diverted to help only ‘local churches that are committed to biblical faith and have signed up to the Ephesian Fund basis of faith.’ That’s the same as the CEEC basis of faith, including ‘We acknowledge God’s creation of humankind as male and female and the unchangeable standard of Christian marriage between one man and one woman as the proper place for sexual intimacy and the basis of the family.’ CEEC put out a podcast on the role of the Ephesian Fund last October, on how ‘the direction of travel’ with LLF had made some people nervous about paying their parish share.
It’s a bit odd, when parish share isn’t exactly being used to fund ‘sin’; a same-sex couple asking for the Prayers of Love and Faith doesn’t get a cheque. Behind the slogan of wanting to be sure your money is being used for ‘gospel purposes’, the established system of poorer parishes being subsidised by wealthier parishes is being transformed into helping only our mates. This hasn’t happened with, for example, second marriages for divorced people, or the ordination of women as priests. As far as I know, no church refuses to pay its parish share because the money may support another church in the diocese where there is a woman incumbent.
This is made more complicated when some dioceses have a parallel scheme, like the Oxford Good Stewards Trust, set up in 2021, not only before the Church of England Evangelical Council came up with the Ephesian Fund idea, but also before the Living in Love and Faith process had got as far as offering prayers to use with same-sex couples. OGST has the same statement of faith as CEEC and the Ephesian Fund. It is entirely open about how it exists ‘to enable parishes to make their contribution to Diocesan work and ministry collectively with like-minded churches rather than directly with the Diocese or through their own Deanery’. ‘Like-minded churches’: our mates. While a vicar may have a ‘mind’, I am not sure that most churches do; they contain people with different views on all topics, and personally I think that’s healthy. If a church uses OGST, some, or all, of the parish share goes to the Trust and then they send it in to the Diocese, I assume with strings attached. I have no idea how that works; is there a list of ‘like-minded churches’? OGST also takes donations from individuals – well, why wouldn’t they? – and has a list of projects to which you can donate. These are almost all about funding an extra minister in a church – I can think of plenty of churches who would love one of those – although one of the projects is rather different, as it includes funding a man to work at a theological college ‘with a distinctive focus on promoting and resourcing the use of biblical Greek in Christian ministry’.
The Charity Commission gives the total income for the OGST in the year ended 31 December 2023 as £448,099. Those levels of money sound serious, although in the world of CofE finance they are not so significant (Oxford diocese receives over £19,000,000 from parish share).
It’s quite hard to understand what is happening here, other than some sabre-rattling. The thing about a common fund is that it’s common – it’s not that some five-pound notes are labelled as having come from a particular church within your diocese. It’s just one pot.
Making this even more muddled is the point that some parishes are not diverting what would have gone to parish share into either a local or national scheme that targets only the right kind of churches; instead, some parishes are not paying their parish share in full. This has consequences. If you don’t pay in full, your parish ceases to be eligible for various discretionary diocesan funds, so this strategy could hurt you more than anyone else, but I suppose that would count as a fair sacrifice to make in order to uphold your principles. There are of course also parishes which can’t pay their share in full, because they just don’t have the money. In some deaneries, other churches are encouraged to meet that shortfall locally so that the total for the deanery as a whole can be reached – which can also have the result that the deanery is eligible for an early payment discount. Win-win: we’ve done this in my deanery. But would other churches be willing to pay more to compensate for one in the deanery that has the money but refuses to play ball? I somehow doubt it.
What does this look like in action? Let’s turn to a specific example. At the March meeting of Oxford’s Diocesan Synod I put this question in to the Chair of the Diocesan Board of Finance:
How many churches in the diocese are placing limitations on how their parish share contributions can be used, by withholding parish share, donating through the Ephesian Fund or similar third party, or through a special arrangement with the diocese, such that their contributions cannot be used to support all churches and clergy in the diocese? How much money is affected by these arrangements?
His response was: There are some questions of interpretation in the interests of answering this question precisely but our best estimate would be that 4 parishes in 2024 placed limitations on how their parish share contributions could be used. For these four parishes the total allocation was £689,536, and the amount actually paid was £498,198, leaving a shortfall of £191,339. In 2025 the number of churches has already risen to 5, with a shortfall expected to be around £300,000. The number of parishes paying part or all of their parish share through the Ephesian Fund or Oxford Good Stewards Trust is currently 11.
In responses to supplementaries, the Chair clarified that uncertainty over how many parishes are opting out of the usual way of paying parish share, or not paying at all, is one reason why the diocese can’t forecast how much will be needed from parishes next year. I note from the Oxford Diocese accounts that the 2023 future plans included ‘Manage the impacts of Living in Love and Faith.’ In those same accounts, the risks identified include ‘Significant under payment of Parish Share’. For 2023 the parish share receipts of £19,060,000 represented 94.5% of the total apportioned (2022: 95.2%). Some of those not paying in full, as I’ve said, were simply unable to raise the money.
Looking at the detailed breakdowns of parish share allocation and payment for each deanery in my diocese, I note that, for 2024, there’s a parish where only 74.5% of the allocated share was received. That is Great Chesham, mentioned in the supplementaries to my question. They were supposed to have paid £238,811. What has happened there is interesting, and although it has been mentioned in the local and national press it deserves to be more widely known, not least because of the questions of process it raises. So, based on some of the documents that are in the public domain, here goes…
Great Chesham covers seven churches. On 10 April 2023 the Guardian reported that ‘The PCC voted last month in favour of withholding the [parish share] payment but must rerun the process after failing to comply with church rules.’ They don’t specify which rules, but that doesn’t sound good. The minutes for the 30 April 2023 ADCM (Annual District Church Meeting) of St Mary’s with St John’s Bellingdon, chaired by Revd Edward Bowes-Smith, included a finance report with the information that the DCC and PCC were ‘considering pausing the Parish Share to the Diocese’. The impression was given that there would be a pause until July at which point the money ‘can be paid over depending on what the Review decides’. This Review Group acknowledged that there were ‘different views about the Parish share’. It was not clear whether the 280 members of the electoral roll had been consulted. A question raised at the ADCM was ‘How can we still be giving monthly without everyone being notified of this?’ The response was that the monthly donations were being ring fenced while the Review Group was meeting. The minutes do not record how this was being done.
After that ADCM, a story published by The Christian Institute on ‘CofE’s leadership has abandoned ‘the true Gospel of Jesus Christ’ by blessing same-sex partners’ made reference to Great Chesham’s PCC being about to vote to pause its parish share payments and quoted Bowes-Smith alongside John Dunnett of the Church of England Evangelical Council.
In the following month, on 17 May, the APCM (Annual Parochial Church Meeting) of the parish of Great Chesham was held, also chaired by Bowes-Smith, as the Rector of the whole group of churches. 55 parishioners attended. It doesn’t look like the parish share pause was a specific agenda item; the minutes make no mention of it until the item on ‘Rector’s Thoughts’. Here, at last, there is specific mention of the elephant in the room, described as ‘the Church of England’s potential change in doctrine with the proposal to introduce Same Sex Blessings’. The parish clergy had said they would not conduct these blessings and ‘The PCC are happy to support the Clergy in exercising their conscience’. That, of course, is fine; it has been clear from the beginning of this process that no clergyperson has to use the prayers if they are not happy to do so. But how does the PCC pausing parish share ‘support’ clergy consciences? The minutes do not explain this, and instead the Rector mentioned the issues around how the parish share was divided between the Districts.
It’s clear from the minutes that those present were well aware that there was more to this than how parish share is divided between churches, and that some took advantage of the opportunity to ask questions following the ‘Rector’s Thoughts’. Someone said that it was ‘inappropriate’ to have decided to pause paying parish share before the approval of the minutes of the 22 March PCC meeting at which a paper had been circulated with the interesting title ‘Supporting our Clergy and Reflecting Together on the Implications of February’s General Synod’s Motion on Same Sex Blessings: Clergy, Wardens and Treasurer’s Note’. I assume that ‘inappropriate’ action illuminates the claim of failure to follow ‘church rules’. Another person raised the point that PCC minutes were not accessible at the same time to all PCC members, meaning some knew about ‘the e-mail vote to pause the Parish Share while others didn’t’.
An e-mail vote? Perfectly valid between PCC meetings, but conveniently this protects those who don’t want others to see how they are voting. And what were the figures in this vote? We don’t know. There are questions raised by this voting which apply more widely; returning to the Ephesian Fund, the stories they share on their website involve a PCC deciding to pay parish share to the Fund after consulting the congregation, and a PCC deciding and then informing the congregation. Whose church is it? Where do the PCC, the Annual Meeting, the electoral roll and the congregation as a whole fit in?
Someone else at the Great Chesham APCM offered the thought that ‘Whilst it is acceptable for Clergy not to undertake Same Sex Marriage Blessings this should not result in Parish Share payments being withheld and non-engagement with the Bishop.’ So, those present were certainly not unanimous: and I couldn’t have put this point better myself.
The specific view of one of the seven churches, Emmanuel, was also presented at that APCM: that ‘In 1 Cor 6: 9 -10 Paul teaches about those who will not inherit the kingdom of God 6 (unrepentant sin); it is difficult to endorse a Church teaching which is endangering people’s eternal fate’, so we should not ‘partner’ with those who are doing this. Their vicar Edward Millais announced that ‘if it became necessary, [he would] be willing to stop his salary and move from his house’. Emmanuel is linked to CEEC and also to ReNew. ReNew operates under the 2008 Jerusalem Declaration with these relevant points: ‘matrimony is the lifelong union between one man and one woman, and sexual relations outside that context are sinful in God’s eyes’ and adds that no ‘eldership/oversight’ roles are possible for women. ReNew writes of ‘a readiness to stand their ground in the face of opposition’. As I write this, Emmanuel are currently advertising for a ministry trainee, their ad clarifying not just that the applicant needs to be an evangelical, but that they must be in ‘wholehearted agreement with our Christian ethos, doctrines and beliefs which include the Church of England Evangelical Council’s Declaration of Faith and Additional Declarations, as well as the PCC’s 2015 resolution affirming a traditional biblical understanding of marriage (Hebrews 13:4,7)’. Emmanuel does not put DCC minutes on the website, and nor does the wider group of Great Chesham publish its PCC minutes, so the impetus for, and content of, this resolution must remain unclear.
Also represented in the response of those present to the ‘Rector’s Thoughts’ was the deanery perspective – that Great Chesham withholding money would cause other churches in the deanery to suffer. Indeed. One of those present proposed a motion that the PCC should ‘rescind its vote to pause payment of the Parish Share until the work of the Finance Review Group is completed in July’. This was defeated: 20 voted for the motion, 45 against with 6 abstentions (if there were only 55 parishioners and the rector present, this doesn’t add up, so I assume that 55 excluded the various clergy?).
So what happened in that review work and what decision was made in July? I don’t know. But on the accounts for 2023 the treasurer stated that ‘We overcame the great uncertainty surrounding our relations with the Diocese on our Parish Share’ meaning that ‘We are well resourced financially to weather any continued uncertainty surrounding the Church of England’.
Well, that’s lovely for Great Chesham. But the shortfall has to be made up by other parishes, and it may be rather less lovely for them.
Those churches who want to stay pure by not funding ‘sinful’ churches – defining ‘sinful’ purely in terms of how they treat those in same-sex relationships – seem to be content to serve on local and national church bodies alongside the members of such churches; to have their vicarages maintained and their clergy’s pensions paid with money which has come from such churches; and to receive funding from the national church without asking questions about its origins. Like some in their congregations, I would simply acknowledge that there is a diversity of belief and practice in the Church of England, on this and on much else, and that the current situation – nobody has to use the Prayers of Love and Faith unless they want to do so – already provides enough protection for consciences.
Yes, there is diversity of practise and diversity of opinion in spite of the fact that the oficial belief of the Church of England on this matter is not diverse but clear in the BCP, CW and the Canons. It is those trying to change that official belief that have brough us to this wonderful confusion and chaos. Especially now because of the underhand way the majority of bishops are trying to do it. You’re right that the situation is ugly, but please admit your part of responsibility.
I may be wrong but you appear to focus on one type of church, those not wishing to fund so-called sinful churches. In my own diocese, Sheffield, I know of at least one parish church, St Marks Broomhill, a member of Inclusive Church, which is withholding part of its parish share as it disagrees with dioceses of Sheffield, and presumably the bishops and his views on SSM and PLF.
Bob, as you will see from the response of the vicar of St Mark’s to your similar comment made on Thinking Anglicans, you appear to have incorrect information. So there’s no point speculating as to why it would happen, as it has not happened.
For the avoidance of doubt, my personal position is that, while PCCs make their own decisions as independent charities, I do not support withholding parish share regardless of the reasons. Where would such a thing end?
As they say, Helen, you are completely “on the money”! Thank you. Sanctimonious ‘purity’ is not a good look for Christians.
Thanks you for sharing your experience on this issue. Most useful in helping me work out what questions to ask at a future Diocesan Synod. Your original post mentioned that “withholding money would cause other churches in the deanery to suffer” – and I guess that would likely affect the poorer churches more. I wonder if you’ve come across any discussion on the following option – One approach might be to not provide to withholding churches certain services from the Diocese HQ to the value of the £ being withheld, and to redirect the HQ support time and/or costs (if marginal £ savings can be made) to help the poorer parishes who can’t meet their parish share.
Thank you for this article! For those who are curious (as I was) about what ended up happening in Great Chesham, the 2023 accounts [1] state:
– p.3: “The PCC also conducted a Finance Review in 2023. A PCC Sub Group was established which met with representatives of the Diocese of Oxford and the Oxford Good Stewards Trust. The PCC was able to come to a new way of paying parish share which involved DCC’s in the decision making process.”
– p. 4: “… a £64k reduction in the Parish Share but it should be noted that of this £51k has been designated and will be given in 2024 to support orthodox Anglican Ministries in the Oxford Discese.”
-p. 20: which shows the parish share paid of £167,728. NB: the 2024 accounts [1] show a parish share of £163,310.
It therefore looks to me as if the parish share is being paid through a scheme such as the Oxford Good Stewards Trust (perhaps the ‘Oxford Diocese Fund’) [2].
For what it is worth, I think the diocese should not allow churches to pay their parish share through other means. The possibility of doing so undermines the principle of parish share. If the diocese took a firmer line, it would obviously force the issue. But there are a minority of churches who have never paid their share, so in a sense that is nothing new.
[1] The 2023 and 2024 accounts are available at: https://register-of-charities.charitycommission.gov.uk/en/about-the-register-of-charities/-/charity-details/5001972/accounts-and-annual-returns
[2]: https://www.oxfordgoodstewardstrust.org.uk/oxford-diocese-fund/