The DBF Fee
Put simply, this part of the statutory fee belongs to the Diocesan Board of Finance, or DBF. Over the years this element of the fee has had many names: the Minister's fee, the clergy fee, the assigned fee, to list but a few. In the past it was owned by the respective parish's incumbent but this is no longer the case. Since 1st January 2013 this element of the Fee has belonged solely to the DBF. For guidance on how parishes forward on the fees they receive on behalf of their DBF see the Managing Fees page.
Retired and Self Supporting Ministers (including Readers)
The law allows each respective DBF to give some of their Fee to the Anglican Minister who takes a particular service, for example a funeral. The practice within the Diocese of Liverpool is that half of the DBF fee may be given to a retired clergy person, NSM, OLM, or Reader, who officiates at a funeral or burial, if they wish to receive it. In all cases any such payment is taxable income to the individual and must be declared to HMRC.
From 6th April 2017 non stipendiary Anglican clergy or Readers who also act as Chaplains may also claim half of the DBF fee in the same manner as Self Supporting Ministers.
The PCC Fee
The second element of the Parochial or Statutory Fee is that portion which is retained by the PCC to support local ministry. The question here, then, is, "which PCC owns the parochial PCC fee?" In the majority of cases the answer is fairly obvious, but because life isn't always that straightforward the law provides a defined hierarchical sequence.