1. WATER and WASTEWATER CHARGES EXEMPTION SCHEME Janette Wilson Solicitor of the Church

2. Summary The changing Water Services landscape Previous reliefs and exemptions The New Scheme - Pros and Cons Failure to qualify

3. The Changing Water Services Landscape Pre April 1996, non-domestic water and sewerage rates collected by Regional and Island Councils along with non-domestic rates April 1996 - 3 Scottish Water Authorities established: –North of Scotland Water –West of Scotland Water –East of Scotland Water –Domestic customers billed with Council tax –Non-domestic customers billed by Water Authorities April 2002 – Scottish Water established April 2008 – New water services providers introduced

4. Previous reliefs and exemptions Rates based on RV – minimum and discretionary relief –Churches – 75% relief: Church Halls 50% (some higher) Continued by 3 authorities but attempts to impose meters and aim was to phase out reliefs entirely First exemption scheme – commitment to exempt most congregations: –Total exemption if under “net” income level –But ineligible if metered prior to April 1999 –Ineligible for new buildings – change of premises only eligible 2010 on. –Had to be receiving “relief” as at April 1999 –Not a retail outlet nor licenced New water suppliers and problems

5. The New Scheme Pros and Cons Pros : –Simple to administer – based on OSCR published gross income No need for detailed form nor to send accounts –Covers charities (and community amateur sports clubs) only –New and newly bought buildings will qualify –Having a metered supply will not disqualify

6. The New Scheme Pros and Cons Cons: –Income limit :– not all congregations will qualify Under £200,000 p.a. – full exemption Under £300,000 - £200,000 – 50% of wholesale charges Gross income from all sources not per premises Annual applications –lose exemption if big legacy or special fund raising –Cafes – definition difficult to apply

7. How and when to apply If exempt, exemption rolls over for April 2015 – March 2016. Water supplier should contact you before March 2016 about applying for exemption for 2016-17. If nothing as yet heard, TAKE ACTION NOW. If not currently exempt, apply as soon as possible to get benefit of backdating of exemption from 1 st April 2015. Need to know who your supplier is or appoint one. One application for each set of premises Need SPID references

8. Failure to qualify Switch to a meter if high RV and low useage –But surface water and road drainage charges based on 2000 RV Use less water Consider diverting surface water to soakaway Change provider.

9. Suppliers

10. Advantages of Choice(?)

11. Sources of Information http://www.scotlandontap.gov.uk /http://www.scotlandontap.gov.uk / http://www.churchofscotland.org.uk/__data/assets/pdf_fil e/0007/27448/The_Water_and_Waste_Water_Exemptio n_Scheme_2015.pdfhttp://www.churchofscotland.org.uk/__data/assets/pdf_fil e/0007/27448/The_Water_and_Waste_Water_Exemptio n_Scheme_2015.pdf Or Google “Law Department Water Exemption Scheme” http://www.business-stream.co.uk/water-rates- charges/water-charge-exemption-schemehttp://www.business-stream.co.uk/water-rates- charges/water-charge-exemption-scheme

12. Questions?