To be eligible for charitable exemption, you must be registered with either the Scottish Charity Regulator (OSCR) or a Community Amateur Sports Club (CASC).
Additionally, your charity cannot:
- Have a gross annual income of more than £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 is open to the public for 20 or more hours per week.
- Be a local authority or an Arms-Length External Organisation (ALEO), which are organisations that can be used by councils to deliver services.
Note: Organisations with annual earnings between £200,000 and £300,000 are eligible for only 50% exemption.