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Scottish Government Charities Exemption Scheme

Scottish Water administers, on behalf of the Scottish Government, a scheme which helps charities and Community Amateur Sports Clubs (CASCs) with the cost of their water and waste water bills.

The exemption scheme is restricted to organisations registered with the Office of the Scottish Charity Regulator (OSCR) as a charity or prescribed by HMRC as a Community Amateur Sports Club (CASC) operating in Scotland.

Support will be available to charities registered with the Scottish Charity Regulator (OSCR) and CASCs with a gross annual income below £300,000. There are a few exceptions.

The exemption scheme is not available to premises that are at any time during the relevant period:
• in possession of a permanent alcohol licence under Part 3 of the Licensing (Scotland) Act 2005, other than an occasional permission granted under the Licensing (Scotland) Act 2005; or
• a charity shop or other premises used for the purpose of retailing new or second hand merchandise ( either directly or via mail order); or
• operates as a café which is open to the public and operated on a regular basis to generate income. This exclusion does not relate to situations where premises are used for occasional coffee mornings or bake sales, or where facilities have been set up by a charity to be used by its volunteers; or
•  the organisation is a Local Authority or an Arms-Length External Organisation (ALEO) (as defined by Audit Scotland)
The application process for the scheme is open to new entrants. Potentially eligible charities and CASCs may want to ensure relevant accounts have been prepared and, in the case of charities, submitted to OSCR to ensure they can receive support.

Successful organisations will receive support from 1st April, of the tariff year applied for, as long as the application is received by Scottish Water by 31 March, in that tariff year, and it meets the scheme requirements.

Full details regarding the scheme and frequently asked questions can be accessed in the documents at the bottom of this page.
Application forms are available from your Licensed Provider. If you do not have a Licensed Provider, you will need to select one.  Further information can be found at Scotland on Tap.

Ministerial policy is set out in letters to the Infrastructure and Capital Investment Committee. The relevant letters can be found here and here.

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Charities Exemption Scheme - Frequently Asked Questions

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Here you can find the questions we are frequently asked about the Charities Exemption Scheme.