Subsidy control: guidance

Guidance to help public sector bodies to understand and comply with subsidy control.


Transparency requirements

When you are ready to issue funding, the next step is to prepare for the publication of certain information about your subsidy. This will be uploaded via the Subsidy Control Team.

TCA Title XI, Article 369(1) states:

With respect to any subsidy granted or maintained within its territory, each Party shall within six months from the granting of the subsidy make publicly available, on an official website or a public database, the following information:

(a) the legal basis and policy objective or purpose of the subsidy

(b) the name of the recipient of the subsidy when available

(c) the date of the grant of the subsidy, the duration of the subsidy and any other time limits attached to the subsidy, and

(d) the amount of the subsidy or the amount budgeted for the subsidy

This does not apply to any funding paid out under SDR.

The first step to fulfil this requirement is to notify the Subsidy Control Team of your scheme/ad-hoc award using the Notification of Subsidy Scheme template, which can be found in the supporting documents section at the top of this page.

Secondly, you will have to report separately, specifics with regards to the award(s) issued using the Transparency Reporting Template, also in the documents section at the top of this page where you will also find a separate guide to completing this spreadsheet.

All completed Notification of Subsidy Scheme and Transparency Reporting templates should be sent to subsidycontrol.transparency@gov.scot.

Please note: the Transparency Reporting spreadsheet should not be altered in any way. This is specifically formatted to allow bulk upload of data to the Transparency database and any changes to the form will prevent this action from being carried out successfully.

Once published, you can view all schemes and subsidies on the UK Government’s transparency database.

Transparency reporting guidance

Guidance on transparency reporting

Under the UK-EU Trade and Cooperation Agreement, information on relevant subsidies should be made transparent by being made publicly available within six months of granting a subsidy.

All individual awards made as part of a Subsidy Scheme, with a value of £500,000 or more must be reported to the Subsidy Control Team to be uploaded.

All subsidies which are not awarded as part of a scheme, (ad-hoc awards) should be reported to the Subsidy Control Team to upload to the transparency database unless it meets any of the following conditions:

  • it is below 325,000 SDR (c.£340,000) given to a single enterprise over a three-year period
  • it is below 15 million SDR (c. £15.7 million) and is for a Service of Public Economic Interest

We will provide this data to the UK Government using its online reporting system. This is subsequently published, the information being made available on a publicly available database.

The Scottish Government Subsidy Control Team co-ordinate the process for all Scottish Public Bodies. To ensure deadlines are met, scheme administrators should complete the Transparency Reporting spreadsheet and forward details by email to the transparency inbox (subsidycontrol.transparency@gov.scot) within one month of the date of granting.

Any questions regarding the transparency process and requirements should be sent to the Subsidy Control Team on the email address detailed above.

Guidance on completing the transparency reporting spreadsheet

Subsidy control number

If known, you must enter the scheme reference number. This starts ‘SC’ followed by 5 digits, e.g. SC12345.

Subsidy scheme title

You must enter the name of the subsidy scheme that this award is related to. This should link to the reference number quoted above.

Subsidy objective

You must select the purpose of the subsidy award. The options are:

  • culture or heritage
  • employment
  • energy efficiency
  • environmental protection
  • infrastructure
  • regional development
  • rescue aid
  • research and development
  • services of public economic interest (SPEI)
  • SME (small/medium-sized enterprise) support
  • training
  • other

If you select ‘other’, you must provide a summary of the subsidy purpose.

Subsidy instrument

You must select the type of subsidy award. The options are:

  • direct grant

  • equity
  • guarantee
  • loan
  • purchase of goods/services above market prices
  • provision of goods/services below market prices
  • tax measures (tax credit, or tax/duty exemption)
  • other

If you select ‘other’ you must provide a summary of the subsidy type.

Subsidy element full amount range

To be used only in relation to tax measures. The options are:

  • £1 to £60,000
  • £60,001 to £500,000
  • £500,001 to £1,000,000
  • £1,000,001 to £2,000,000
  • £2,000,001 to £5,000.000
  • £5,000,001 to £10,000,000
  • £10,000,001 to £30,000,000
  • £30,000,001 or more

Subsidy element full amount

Exact amount to be entered e.g. 10,000.00 (there is no requirement for £ to be used or comma separator).

Granting authority name

The granting authority should be the name of the public authority who owns the scheme.

Legal granting date

You must enter the date that the subsidy award was granted. (dd/mm/yyyy).

Beneficiary name

You must enter the name of the organisation that will receive the subsidy award.

Size of the organisation

You must select the size of the organisation that will receive the subsidy award. The options are:

  • micro (fewer than 10 employees)
  • small (between 10 and 49 employees)
  • medium (between 50 and 249 employees)
  • large (more than 250 employees)

National ID type

You must select the type of ID that you will provide for the recipient organisation. The options are:

  • Company Registration Number
  • Charity Number
  • VAT Number
  • UTR Number

National ID

You must enter the ID number that matches the ID type you selected. For example, if you selected ‘VAT number’, you must enter the recipient organisation’s VAT number.

Goods/services

You must choose whether the recipient organisation provides goods or services, for example, a greengrocer provides goods, while a dentist provides services.

If the organisation provides both goods and services, you can select the option that you think is most relevant to the subsidy award.

Spending region

You must select the region that the recipient organisation is based in. The options are:

  • North East
  • North West
  • Yorkshire and Humber
  • East Midlands
  • West Midlands
  • East of England
  • London
  • South East
  • South West
  • Scotland
  • Wales
  • Northern Ireland

Spending sector

You must select the sector that the recipient organisation belongs to. If it belongs to more than one sector, you can select the option that you think is most relevant to the subsidy.

The options are:

  • accommodation and food service activities
  • activities of extraterritorial organisations and bodies
  • activities of households as employers, undifferentiated goods – and services – producing activities of household for own use
  • administrative and support service activities
  • agriculture, forestry and fishing
  • arts, entertainment and recreation
  • construction
  • education
  • electricity, gas, steam and air conditioning supply
  • financial and insurance activities
  • human health and social work activities
  • information and communication
  • manufacturing
  • mining and quarrying
  • other service activities
  • professional, scientific and technical activities
  • public administration and defence, compulsory social security
  • real estate activities
  • transportation and storage
  • water supply, sewerage, waste management and remediation activities
  • wholesale and retail trade, repair of motor vehicles and motorcycles

Contact

subsidycontrol@gov.scot

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