Please be aware, as of 01 January 2021, the EU State aid information on these pages is no longer applicable in the UK and should be used for reference only.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.
Useful guidance notes on full cost recovery with excel worksheets
The National Lottery Community Fund Applying for your project overheadsThis 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.
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.
Finance Hub VAT BriefingThis 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.
Community Asset Transfer at Discounted Value - Briefing NoteInvesting in Your Community, a guide to managing community funds, by Highlands and Islands Enterprise
Investing in Your Community