SLfT7012 - Approved body transferring contribution to another approved body

SLfT guidance on the rules which apply when an approved body transfers all or part of its SLCF-related qualifying contribution to another approved body.

If an approved body transfers your contribution to another approved body (for example, because the original approved body ceases to operate), then:

  • the transferred payment must be subject to a condition that it is spent on a project fulfilling an approved object;
  • you are still treated as the contributor (although you cannot claim a further SLfT credit on the transfer of funds); and
  • the approved body must notify SEPA of the transfer.

Because how your contribution is spent determines your entitlement to SLfT credit, it is in your interest to make sure that approved bodies you donate to inform you if such transfers occur. You should inform SEPA if you become aware that an approved body has not done this.

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