Resources: Finances

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.

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Please be aware, as of 01 January 2021, the EU State aid information on these pages is no longer applicable in the UK and should be used for reference only.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.

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.

PDF icon Community Asset Transfer at Discounted Value - Briefing Note

Investing in Your Community

Investing in Your Community, a guide to managing community funds, by Highlands and Islands Enterprise

PDF icon Investing in Your Community

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.

PDF icon Finance Hub VAT Briefing