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Supporting Scotland's vibrant voluntary sector

Scottish Council for Voluntary Organisations

The Scottish Council for Voluntary Organisations is the membership organisation for Scotland's charities, voluntary organisations and social enterprises. Charity registered in Scotland SC003558. Registered office Mansfield Traquair Centre, 15 Mansfield Place, Edinburgh EH3 6BB.

Evidence library

Charity tax map

The Charity Tax Group (CTG) has published this Charity Tax Map, a detailed study which outlines the impact of taxation on the charitable sector. The Charity Tax Map gives charities details of the 18 different taxes to which they could be subject, looks at the associated compliance requirements, identifies the various tax reliefs available to charities and sorts the taxes and reliefs according to the activities charities undertake. It also presents a study of the cost and impact of taxation on the sector, informed by a survey of different types and sizes of organisations, which is representative of the sector as a whole. Twelve detailed case studies outline the particular impact of tax on the individual charities. The map provides charities with a valuable tool to ensure they know which reliefs and taxes apply to them and helps charity trustees assess when they need to take professional advice.

Last modified on 6 June 2017