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OSCR - Office of the Scottish Charity Regulator
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Our vision is for a flourishing charity
sector
in which
the public has
confidence, underpinned by OSCR's
effective
delivery
of its
regulatory
role.
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OSCR - Consents and Notifications
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Overview of changes requiring OSCR's
consent -
Overview of changes that need to be notified to OSCR
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SCVO - Information - View Information
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Add Sticky NoteTax treatment of payments to volunteers
This area has caused
difficulties for some voluntary organisations in the past. The role of the
volunteer and of volunteering in voluntary organisations has changed and
continues to change. The multiple benefits of volunteering, the extended role
for volunteers including tasks which can be complex and require training, the
increasing extension of good practice of reimbursing expenses to volunteers, in
some cases even stretching to child and dependent relative care cost, coupled
with the formalisation of some volunteering with contracts, has resulted in some
charities finding themselves in difficulties with their local PAYE inspector.
In some instances, the status of the volunteer has been questioned. Such
challenges have seldom resulted in extra revenue for the Exchequer as generally,
after an expensive and complex investigation, voluntary organisations have been
able to evidence that volunteers are not employees.
Some guidance from
the Inland Revenue would assist in this area, possibly in the form of an
extra-statutory concession. This could confirm that the reimbursement of
expenses to volunteers is not within the scope of PAYE or Schedule E. One-off
ex-gratia payments of up to say £100 for lengthy or exceptional service could be
excluded from the remit of PAYE for volunteers where there is no other payment
made. The provision of necessary training for volunteering, no matter how costly
or useful to the volunteer, should not change their status from volunteer to
employee. The same guidance could cover all of these related issues.
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THE SCOTTISH CHARITY REGULATOR v. M.E. FOUNDATION, 23 April 2008, Lord Bracadale
Abstract: The Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act"), which came into force in April 2006, introduced a new regulatory system for charities in Scotland. The petitioner is the holder of the Office of the Scottish Charity Regulator ("OSCR"). In terms of section 1(5) of the 2005 Act OSCR's general functions are: (a) to determine whether bodies are charities; (b) to keep a public register of charities; (c) to encourage, facilitate and monitor compliance by charities with the provisions of the 2005 Act; (d) to identify and investigate apparent misconduct in the administration of charities and to take remedial or protective action in relation to such misconduct; and (e) to give information or advice, or to make proposals, to the Scottish Ministers on matters relating to OSCR's functions.
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