Property matters

Most Units meet in rented venues - Church Halls, Village Halls, Schools etc. For them the major property related financial worry is the rent.

For Units that own their own property things are a little more complicated.

This is not intended to be in any way a comprehensive guide to property ownership - there is some information on this subject in the Guiding Manual - but more a collection of 'tips' that have helped us in HQ management over the past years.

Ownership

No Unit or individual may own property. All property (that is buildings rather than tents etc) must be owned by the Guide Association Trust Corporation (or the Scout Association Trust Corporation if appropriate as in our case). This ensures that the 'asset' reverts to Girlguiding or Scouting if all the Units close. Management of an 'owned' HQ will be set out in a trust deed, and day to day management is undertaken by a Local Management Committee which has a constitution registered at Region or higher. Advice on all these important matters from Girlguiding HQ.

Equipment

Because a vehicle has to be registered a trust deed should be executed by the persons, or persons, in whose name the vehicle is registered, No other equipment needs to be held by trustees and can be owned by the Unit directly..

Water

The supply of water to HQs is zero rated for VAT (VAT notice 701/16) as no 'industrial or commercial' use of water occurs. Although the VATman states that "the supplier is responsible for deciding whether his customer uses water in connection with an industrial activity" our supplier, Sutton and East Surrey Water, initially expressed the view that whilst they would cease charging VAT, they would not refund past payments as we had failed to sign a declaration of non-commercial use at some time in the past. We subsequently agreed a 6 year backdate.

Gas & Electricity

VAT is charged at the non-commercial rate of 5%, and no climate change levy is payable.

 

Our challenges to the various utility companies resulted in a total refund of over £300, and lower charges in future. Well worth the effort in checking to see if your charges are correct. Apart from British Gas we've had no problem in getting our money back.

Robin Gould - Chairman, Dell Lane Scout & Guide HQ Management Committee

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