Scotland has different rules to the rest of the UK on things like property and charity regulations. We’re here to help with questions on financial and charity management.
Registering as a charity
If you want to register your unit as a charity please use these guidelines to help you complete the OSCR online application form.
Alternatively get in touch with our finance team and we’ll complete the online application process using agreed text with some additional information from you. To start off you will need to confirm the name of the unit and the names of the leaders/commissioner (minimum two) who will be the charity trustees. After you have reviewed the application we will submit it to OSCR for you.
Registering for Gift Aid
Once you have received your Scottish Charity number (SCxxxxxx) from OSCR you can then register with HMRC for Gift Aid.
To do this, apply to Girlguiding for the application form by completing the Scottish Gift Aid Certificate.
Learn more about what Gift Aid could do for you and your girls here.
Girlguiding units that are already claiming Gift Aid can use the Small Donations scheme. Within certain parameters 25% tax can be reclaimed on small donations under £20 where there is no signed declaration, such as bag packing. Find out more here.
Units which are registered on the Scottish Charity Register, kept by the Office of the Scottish Charity Regulator (OSCR), must comply with Scottish charity law and regulations.
Where annual income is under £250,000 the following is required:
If you need help with budgeting check out our unit budget template, designed to help you decide how much to ask for subscriptions.
Units which are not registered charities can either use the Scottish pack or the Girlguiding unit account pack and instructions to manage unit finances.