Regulation Of Cathedrals: The Proposal That Cathedrals Should Be Brought Within The Jurisdiction Of The Charity Commission

Background

Many readers of this bulletin will be aware that papers have been circulated by the Association of English Cathedrals dealing with a proposal that Anglican cathedrals should become charities within the Charities Act 2011, thus being required to register with the Charity Commission and coming within the jurisdiction of the Charity Commission. This proposal raises a number of interesting issues. Space does not allow consideration of all of these but we offer some comments.

The reason for the proposal

Anglican cathedrals are ecclesiastical corporations and thus wholly outside the framework of the Charities Act 2011. Although they are cathedrals as a matter of general law - and thus qualify for the tax exemptions applying to charities - they are wholly outside the jurisdiction of the Charity Commission.

Cathedrals are answerable to their visitors. They are also answerable, in some respects, to the Church Commissioners. Cathedrals are required to submit a copy of their annual report and audited accounts to the Church Commissioners, whose consent is required to certain disposals and acquisitions of land. The Church Commissioners have power to authorise the temporary "borrowing" from a cathedral's endowment to spend upon emergency repairs. However, the Church Commissioners have no general regulatory role. The Church of England Measures which govern Anglican cathedrals confer these rights upon the Church Commissioners without giving any detailed guidance as to the basis upon which the Church...