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Publication - Advice and guidance

Scotland's Redress Scheme: scheme contributor information

Published
9 April 2025
From
Director for Children and Families, +1 more … Deputy First Minister and Cabinet Secretary for Economy and Gaelic
Directorate
Children and Families Directorate
Topic
Children and families
ISBN
9781836915041

Information for organisations considering participating in the Redress Scheme for survivors of historical abuse in care in Scotland.

View supporting documents Supporting documents

17. Tax implications of contributing to the Scheme

119. By virtue of Article 2 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021 (Consequential Provisions) Order 2021 HM Revenue and Customs considers that any contribution made by a registered UK charity to the Scheme will be viewed as charitable expenditure.

Contact

Email: redressandrelations@gov.scot

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