OSCR, the Scottish Charity Regulator, has published a briefing note to help organisations that need to obtain charitable status in order to continue to claim tax relief on water and sewerage charges. 

The Scottish government changed the scheme in January 2015 to widen eligibility but also to require that organisations are either a charity or register with HMRC as a Community Amateur Sports Club to continue to claim tax relief on water and sewerage charges. 

Registered charities which have an income of less than £200,000 do not need to pay water and sewerage charges, while those with incomes between £200,000 and £300,000 pay a reduced rate.

Organisations need to reapply every year via their water company to continue to benefit.

For organisations yet to obtain charitable status the exemption scheme can be back-dated to 1 April 2016 as long as they have registered by 31 March 2017.

OSCR's guidance can be found here.

Details of the Scottish government's Water and Sewerage Charges Exemption Scheme can be found here.