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COSS-discounted-value-note

Community Asset Transfer at Discounted Value

This note aims to brief community groups so they are in an informed position to argue the case for discounted value asset transfers from local authorities, and to assist local authorities with any required internal processes.

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Managing Risk in Community Asset Transfer

This  publication aims to help facilitate more successful community asset transfers by providing information, guidance and informative case studies that address the more commonly encountered risks associated with asset transfer.

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State Aid

Please be aware, as of 01 January 2021, the EU State aid information on these pages is no longer applicable in the UK and should be used for reference only. There is no new guidance at present produced by the Scottish Government  on State Aid requirements but this page will be updated when that information becomes available. The Frequently-asked questions section could be useful if you have specific queries.

 

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EU State Aid Rules and Community Transfer

This summary briefing note outlines what the European State Aid Rules are and offers a decision flow-chart, together with explanatory notes and a brief discussion of some key issues, to help community groups assess whether, and how, the Rules might impact on a planned community asset transfer.

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Finance-Hub-VAT-Briefing-final-1

Finance Hub VAT Briefing

This briefing explains the most important rules governing VAT on partnerships. It then explains how to make sure that your partnership operates within those rules.

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bus plan

Business Plan Template

A Business Plan template which will help to ensure that the plans for developing and running a land or building asset are robust and realistic.

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breakeven-point-example

Breakeven Point – An Example

An example of a breakeven analysis to ensure that revenue costs are equal to revenue income – Breakeven Point (i.e. so no loss is incurred) – and what additionally may need to happen to achieve a profit/surplus of revenue income over revenue costs.

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