In January 2015, Scottish Government introduced a new scheme to assist charities and Community Amateur Sports Clubs (CASCs) with the payment of water and sewerage charges. The scheme is administered by the water industry on behalf of the Scottish Government and further information is available here.

Charities with an annual income of less than £200,000 no longer need to pay charges, while charities with an annual income between £200,000 and £300,000 pay a reduced charge. The new scheme increases the number of charities that are eligible for exemption or for a reduction in charges.

Organisations that meet the eligibility criteria must apply each year for an exemption by contacting their Water Retailer (also known as Licensed Provider). To check the income level of the charity, the Licensed Provider will check the charity’s latest set of accounts submitted to OSCR.

There are a few exceptions; OSCR registered charities and CASCs will not be eligible for the scheme where one or more of the following conditions are met:

• The organisation holds a permanent alcohol licence to sell alcohol at the premises.
• The premises are a charity shop or other premises used for the purposes of retailing new or second hand merchandise.
• The premises operate as a café that is open to the public and operated on a regular basis to generate income. This excludes canteens that have been provided by the charity to support its own volunteers.
• The organisation is a Local Authority or an Arms Length External Organisation (ALEO).

A detailed briefing note by OSCR is available here.