Hi Emma
You are correct a Ministers residence is subject to the ESPL as residential, unless the residence (or Manse) is on the same valuation assessment as the church in which case it will be Public Benefit.
The non-rateable data file is used in the calculation of the fire district estimates which is represented by councils 11.7% contribution. Under the ESPL reforms councils will be advised of a fixed contribution amount by 30 April and subject to discussions around reporting requirements will most likely be included in new reports.
Hope this is helpful.
Regards, Andrew
