Training and Administration Website

Charities in Northern Ireland

Currently units in Northern Ireland do not have a charity regulator.  However they should apply to the HM Inland Revenue and Customs for charitable status for tax purposes which permits the claiming back of gift aid on donations, seeking grants from trusts and foundations and claiming discounts on goods and services i.e. fuel/power supplies etc.  The letter from the Inland Revenue granting charitable status for tax purposes is the documentary proof that a Sea Cadet Unit is a charity, and the Inland Revenue number (usually beginning with XO -, XN - or XR -) is a Sea Cadet Unit Reference Number.

Charities Act (NI) 2008

The long awaited new charities legislation for Northern Ireland received Royal Assent on 9 September 2008.  The Act makes provisions for the establishment of a Charity Commission and a Register of Charities for Northern Ireland.

In summary, the Charities Act details the statutory definitions of charity and charitable purposes; establishes a Charity Commission for Northern Ireland and a Charity Tribunal; creates a Register of Charities for Northern Ireland; introduces the Charitable Incorporated Organisation (a new form of charitable body); and sets cut new rules with regard to fundraising and collections.  The Act includes the accounting thresholds and auditing requirements and the provisions for the wse of independent examinations.

The Northern Ireland Council for Voluntary Action (NICVA) has produced a briefing paper (below) outlining the main provisions of the Act, associated commentary and the current outline of the implementation timetable.