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Filtered By Category: Healthcare

Jun 23 2021

Funeral directors – Getting the VAT right

Categories: HealthcareTaxation

Funeral directors make supplies which, for VAT purposes, are traditionally a combination of standard rated taxable supplies and exempt supplies. When a mixture of taxable and exempt supplies are made by a business, this gives rise to partial exemption calculations to determine how much VAT can be reclaimed on costs incurred in relation to the more

Jun 9 2021

Senior NHS dentists beware of the LTA freeze and McCloud judgement

Categories: Healthcare

In his recent budget, the Chancellor announced that Income Tax thresholds, Capital Gains Tax annual exemption and Inheritance Tax nil rates bands will all be frozen. One for any senior NHS dentists to watch out for is the freezing of the pension Lifetime Allowance (LTA). LTA normally increases each year with inflation but will now more

Apr 13 2021

Improving the outdoor spaces for children’s nurseries

Categories: Healthcare

There has been a large push towards outdoor learning over the last few years due to growing evidence that it offers unique opportunities to develop knowledge and skills to support those developed in an indoor classroom-like setting. Outdoor learning is a memorable experience for children and can provide an enriched environment for more active involvement more

Feb 8 2021

The Temporary Restrictions Fund for childcare providers

Categories: COVID-19Healthcare

There are many in Scotland’s childcare sector that continue to provide childcare to vulnerable children or those of key workers who are permitted to attend day care under the revised guidance throughout the pandemic. However, staying open under the new guidance could have a negative financial impact which is why the Scottish Government has made more

Jan 13 2021

Nurseries funding support for outdoor play and learning

Categories: COVID-19Healthcare

On 22 December 2020, the Scottish Government announced a new £1m Outdoor Clothing Fund, aimed at providers of funded early learning and childcare. Guidance advises nurseries and other Early Learning and Childcare (ELC) settings to maximise the time that children spend outdoors to reduce the risks of COVID-19 transmission. It is also known that outdoor more

Oct 29 2020

Nightclubs and Soft Play Areas to benefit from the COVID-19 Contingency Fund

Categories: COVID-19HealthcareLeisure

As part of the Scottish Government’s £40m Coronavirus Restriction Fund to support businesses affected by the latest COVID-19 restrictions, there will be a one-off grant offered to nightclubs and soft play centres. The £11m COVID-19 Contingency Fund is the first phase of business grants, offering one-off grants of up to £50,000 for businesses in both sectors who more

Oct 19 2020

The latest CDO letter brings good news to the Dental sector

Categories: COVID-19Healthcare

Chief Dental Officer, Tom Ferris, has written an open letter to the Dental sector confirming that as of Sunday 1 November, dental contractors (dentists and corporate dental bodies) will be able to provide a full range of dental treatments to NHS patients. This follows on from the recent publication of the Scottish Dental Effectiveness Programme (SDCEP) ‘Review of more