Scotland review of business rates, including charity reliefs

The Scottish Government has set up a review of business rates in Scotland, to see how it could be improved to encourage long term investment and growth.

As SCVO says in its article, rate relief is very important for the third sector and this review will cover all non-domestic rates in Scotland, which includes charity rate relief. SCVO is encouraging voluntary organisations to respond, particularly those that benefit from the relief – read the SCVO piece for more background.

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Top charity tax claim errors to avoid

The most common errors made by charities in dealing with tax matters have been catalogued by HM Revenue and Customs, and published by the Charity Tax Group.

Civil Society News reports that a top error is with organisations changing personnel or appointing new employees, without changing their details or letting HMRC know. Also high is “claiming excessive Gift Aid Small Donations Scheme (GASDS)” income.

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OSCR briefing on Scottish water charge exemption

Scottish charity regulator OSCR has produced a briefing note setting out the answers to some common questions about the Water Charges and Sewerage Exemption scheme.

The scheme, introduced last year by the Scottish Government, is to assist charities and Community Amateur Sports Clubs with the payment of water and sewerage charges. Organisations now need to reapply every year via their water company to continue to benefit.

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