Hi All
Any chance anyone can shead some light on being able to re-claim VAT on items bought for squadron?
Also, can anyone tell me how this applies to money from lottery bids?
Thanks
JM
Don’t bother. You’d have to register as a Charity. Then submit tax returns every year. At the general turn-over each Sqn usually does, it isn’t worth it in the long run (more expense and time used Vs the return)
I think most, if not all Sqns are registered as Charities. If you don’t know what your Charity number is, your Wg HQ should have it as you’ll need it for your Lottery Grant application. My committee asked the VAT refund question of Revenue & Customs a few years ago and despite Sqns being registered as charities, the answer was no; sorry, I can’t remember exactly why though. That being the case, VAT will apply to Lottery grant purchases, although your application for a grant should include VAT in the overall amount asked for and there should be no problems.
Not quite accurate - the vast majority of Squadrons are registered as an Exempt Charity and we are issued with an exemption order number which is available from ACP8 or your WHQ. If you have a search on the charity commission website, you will find the Air Training Corps General Purpose Fund registered and a couple of Squadrons/Wings and Regions registered but these are only a tiny percentage of the organisation.
Some Squadrons choose to become charities in their own right (and therefore get an associated number) but, from what I understand, it is more hassle than it is worth.
^ Correct. Squadrons are registered as a “Charity Exempt” which means there is no need to register individually as a charity as we are all governed by central rules, regulations and a constitution. In the eyes of the Charity Commission, Charity Exempt are low problem units which are (mainly) well controlled and governed.
However, some Squadrons register direct as a charity with gives them a Charity number instead of a Charity Exempt reference. This sometimes makes it a bit easier when applying for local grants as it saves explaining it each time. However (IIRC) they have to also submit FULL accounts to the Charities Commission, not the summary accounts we submit to HQAC.
Thanks for explaining what we are (in charitable terms). Every day is a school day!
Not quite right. ATC Sqns are “Excepted” rather than “Exempt” which is something slightly different.
Excepted charities cannot become registered charities. They must not use a registered charity number and must not describe themselves as registered.
If a Sqn’s income is over 100k they are no longer “excepted” and must become a registered charity. All “Charity Exception Order numbers” can be found in ACP8
Not sure if that is the same in Scotland:
[quote=“the fixer” post=3247]Not quite right. ATC Sqns are “Excepted” rather than “Exempt” which is something slightly different.
Excepted charities cannot become registered charities. They must not use a registered charity number and must not describe themselves as registered.
If a Sqn’s income is over 100k they are no longer “excepted” and must become a registered charity. All “Charity Exception Order numbers” can be found in ACP8
That’s not correct. Wing HQs/Regions are Excepted units and yet they can apply for their own Charity Reference number. Are you not getting confused with the instruction that Squadrons must not use the term “Registered Charity” and the ATC Charity Number?
[quote=“Operation Nimrod” post=3249][quote=“the fixer” post=3247]Not quite right. ATC Sqns are “Excepted” rather than “Exempt” which is something slightly different.
Excepted charities cannot become registered charities. They must not use a registered charity number and must not describe themselves as registered.
If a Sqn’s income is over 100k they are no longer “excepted” and must become a registered charity. All “Charity Exception Order numbers” can be found in ACP8
That’s not correct. Wing HQs/Regions are Excepted units and yet they can apply for their own Charity Reference number. Are you not getting confused with the instruction that Squadrons must not use the term “Registered Charity” and the ATC Charity Number?[/quote]
Sorry, I meant to type “Exempt” charities cannot register.
ATC Sqn, Wings + Regions are “Excepted” and have a CEO number. It’s what we should use instead of a registered charity number.
Hi
Thanks all, much appreciated.
JM
[quote=“the fixer” post=3253][quote=“Operation Nimrod” post=3249][quote=“the fixer” post=3247]Not quite right. ATC Sqns are “Excepted” rather than “Exempt” which is something slightly different.
Excepted charities cannot become registered charities. They must not use a registered charity number and must not describe themselves as registered.
If a Sqn’s income is over 100k they are no longer “excepted” and must become a registered charity. All “Charity Exception Order numbers” can be found in ACP8
That’s not correct. Wing HQs/Regions are Excepted units and yet they can apply for their own Charity Reference number. Are you not getting confused with the instruction that Squadrons must not use the term “Registered Charity” and the ATC Charity Number?[/quote]
Which are the numbers listed in ACP8 right?
Sorry, I meant to type “Exempt” charities cannot register.
ATC Sqn, Wings + Regions are “Excepted” and have a CEO number. It’s what we should use instead of a registered charity number.[/quote]