Assembly Assessement is a levy paid by individual congregations for work done at a national level. You can download booklets that explain in detail where Assembly Assessment comes from and how it is spent.
With the introduction of the Assembly Assessment comes a new definition of income that is subject to the assessment.
Income is defined as:
Total parish income less
It should be noted that grants received from external organisations such as the ASB Trust are subject to assessment unless they meet the criteria for a capital exemption.
The statistical information collected at 30 June does not give us any details about funds received that qualify for the exemptions noted above. If your financial information includes exempt income you should write or email the Assembly Office detailing the income subject to exemption and the reason exemption is sought. A copy of the presbytery minute approving the capital project should be included where that exemption is sought.