The Scottish Government’s current Charitable Exemption Scheme has been in place since April 2015 and offers support to charities registered with the Scottish Charity Regulator (OSCR) or Community Amateur Sports Clubs (CASCs) with an income below £300,000. The scheme, set up and regulated by Scottish Water on behalf of the Scottish Government, supports charities with the cost of their water and waste water bills. To be eligible for exemption the charity cannot:
- Have a gross annual income of over £300,000.
- Hold a permanent alcohol licence to sell alcohol at the premises.
- Be a charity shop, or other retailing premises, including a café or canteen which are open to the public.
- Be a Local Authority or an Arms-Length External Organisation (ALEO) which are organisations that can be used by councils to deliver services.
Exemption can be awarded for up to 100% of water and waste water charges, and must be applied for annually by your water supplier. The exemption only applies when a property is occupied by a charity or CASC. The level of support depends on the level of an organisation’s income and the table below gives a brief overview:
|Income||Support provided to Charity / CASC|
|Up to and including £200,000||Exempt – 100% off wholesale charge|
|More than £200,000 up to £300,000||Support equivalent to 50% off wholesale charge|
|£300,000 and over||No support|
If you believe you may be eligible, email us at email@example.com and we’ll send you an application form.