Day: December 4, 2024

No tax changes for online sellers

  • Online platforms to start sharing some user sales and personal data with HMRC from January 2025
  • HMRC confirms there are no changes to tax rules for people selling their unwanted possessions online
  • Guidance for sellers can be found on GOV.UK

People selling unwanted items online can continue to do so with confidence and without any new tax obligations, HM Revenue and Customs (HMRC) has confirmed.

The reminder comes as online platforms start sharing sales data with HMRC from January 2025 – a new process that, when announced last year, generated inaccurate claims that a new tax was being introduced. 

But whether selling last year’s festive jumper, getting some money back for a child’s outgrown baby clothes, or quietly offloading an unwanted Christmas present or two – absolutely nothing has changed for online sellers. 

For anyone who is unsure if their additional income could be taxable just search ‘online platform income’ on GOV.UK to use HMRC’s free online tool or download the HMRC app and go to the ‘news’ section under the ‘communication’ tab for more information.

Angela MacDonald, HMRC’s Second Permanent Secretary and Deputy Chief Executive Officer, said: “We cannot be clearer – if you are not trading and just occasionally sell unwanted items online – there is no tax due.

“As has always been the case, some people who are trading through websites or selling services online may need to be paying tax and registering for Self Assessment.”

The new reporting requirements for digital platforms came into effect at the start of 2024. It is not a new tax and whether people are selling personal items on eBay, renting homes out on Airbnb or delivering takeaways through Just Eat – no tax rules have changed. 

Those who sold at least 30 items or earned roughly £1,700 (equivalent to €2,000), or provided a paid-for service, on a website or app in 2024 will be contacted by the digital platform in January to say their sales data and some personal information will be sent to HMRC due to new legal obligations.

The sharing of sales data does not automatically mean the individual needs to complete a tax return.

However, those who may need to register for Self Assessment and pay tax, include those who:

  • buy goods for resale or make goods with the intention of selling them for a profit 
  • offer a service through a digital platform – such as being a delivery driver or letting out a holiday home through a website
  • AND generate a total income from trading or providing services online of more than £1,000 before deducting expenses in any tax year

HMRC wants to help people get their tax right. Anyone unsure whether to complete a Self Assessment tax return for the 2023 to 2024 tax year or not, can check on GOV.UK. If new to Self Assessment, they can register on GOV.UK.

HMRC is working alongside online platforms to ensure sellers receive clear guidance on their tax responsibilities.

Babies and children in Edinburgh approved for adoption will benefit from newly launched service

Babies and children from Edinburgh who are approved for permanent homes through adoption will benefit from a new service launched by leading children and young person’s charity, Kibble.  

Unlike many others, the new adoption service will work nationwide and collaboratively with local authorities and other registered adoption agencies, to recruit and match adopters with children waiting to find their forever homes in a bid to modernise and streamline the process for both children and adopters.   

The service will join Kibble’s well-established range of trauma-informed care and support which includes fostering, residential care, education and specialist therapeutic support.   

Another unique move from the care provider, Kibble will also be offering adopters and adopted children lifelong access to its services and support which includes therapists, psychologists and behavioural experts among many other industry-leading services available through the charity’s network of expertise.  

Paula Harkins, who is leading the Kibble Adoption service, said: “This launch is an incredibly important step in expanding Kibble’s commitment to children and young people across Scotland. 

“Our vision is to set a high standard of practice within the sector, ensuring that every step of the adoption process is thoughtfully tailored to the needs of the child and the family.  

“Modernising adoption is long overdue, and we must ensure we are respectful of the unique dual identity that an adopted child has, as well as the need for ongoing therapeutic services throughout their lives – a right that all children and families who are affected by adoption now have under the 2007 Adoption and Children (Scotland) Act.” 

In addition to supporting the placement of all children considered suitable for adoption, Kibble will provide a focused service for many of the babies and children currently on the adoption register recognised in the sector as ‘harder to place’.  

This often includes large sibling groups, children with additional needs and older children. Sadly, these groups often spend longer than necessary waiting for their forever home due to a lack of suitable adopters being recruited that can meet the needs of the children. 

Kibble’s newly established adoption service is uniquely positioned to respond to these challenges by working across Scotland to recruit adopters, while also offering lifetime support for all children, adopters and families.  

Jim Gillespie, Chief Executive Officer at Kibble, emphasised how the newly formed adoption service is a natural progression of the already-established extensive range of services available to young people through Kibble that contributes to its mission of providing early-intervention and support of young people across Scotland.  

He said: “The launch of our Adoption Service complements our existing residential, fostering and community-based programmes, providing a full spectrum of care options for young people in Scotland.  

“This expansion reinforces Kibble’s long-standing commitment to early intervention and support, ensuring we can meet each young person’s unique needs and offer them the best possible chance at a bright, stable future. 

“This is an important step in our mission to build a foundation that will support young people and families across Scotland for years to come.” 

For those considering adoption, Kibble’s new service offers full support from initial enquiries to post-adoption care, enabling families to provide loving homes for Scotland’s children in need of a family to belong.

With extensive experience in trauma-informed care and early intervention, Kibble is uniquely positioned to support adoptive families and children, creating positive, lifelong outcomes.  

For further information about Kibble’s new adoption service and for those looking to start their own adoption journey, visit: Kibble Adoption — Transforming lives, families and our communities.  

Swamplesque is back in Scotland for Edinburgh’s Christmas! 

Assembly Hall from 5 December – 4 January

Swamplesque, everyone’s favourite ogre-inspired burlesque and drag parody, is back for Edinburgh’s Christmas!

See it at Assembly Hall from 5 Dec – 4 Jan.

https://edwinterfest.com/edinburgh-christmas/whats-on/swamplesque

Has Holyrood become Scotland’s biggest council?

THINK TANK AND FORMER COUNCIL CHIEF EXECUTIVES JOIN FORCES

  • Reform Scotland and the Mercat Group collaborate on ideas for local decentralisation
  • Former local authority chiefs ask: “Has Holyrood become Scotland’s biggest Council?”

Reform Scotland, the non-partisan think tank, and The Mercat Group, an informal network of former chief executives of Scottish local authorities with over 220 years of public service between them, including 70 years as chief executives, are today announcing a collaboration.

Jointly, Reform Scotland and The Mercat Group will advocate for decentralisation of power from the Scottish Parliament to local authorities, along the lines originally envisaged by the architects of the devolution project.

The collaboration begins today with an article – Parliament or Council?: 25 years of evidence – written on behalf of the Mercat Group by Bill Howat, former Chief Executive of Comhairle Nan Eilean Siar, in which he states that “any reasonable, rational review of that evidence could only conclude that it has not been a success in terms of devolving power beyond Edinburgh”.

Bill Howat, former Chief Executive of Comhairle Nan Eilean Siar said: “Any reasonable, rational review of that evidence could only conclude that it has not been a success in terms of devolving power beyond Edinburgh. In fact, all the evidence points to growing centralisation of power in Holyrood. That is not good for local democracy, nor does it seem like good governance.

“There is now a need to revisit and reset the way all public services in Scotland are organised, delivered and financed. We should create a Scottish Civic Convention to take forward the public conversation necessary to conduct such a review.

“There may be other options but the central aim should be to develop a transition plan to ensure decisions on the delivery of all public services are taken at the lowest local level consistent with democratic and financial accountability.

“Scottish local government is in danger of becoming the delivery arm of the Scottish Government; indeed some would argue we have already reached that position. We might fairly ask: has Holyrood become Scotland’s biggest council?”

Chris Deerin, Director of Reform Scotland, said: “At a quarter-century old, now is the time to re-examine those areas of devolution which have not delivered as we all hoped they would. Local government is one of these. 

“Other countries enjoy the benefits of properly empowered local government, fulfilling most of the day-to-day operational roles upon which people depend, with central government adopting a more strategic outlook.

“In Scotland, we are failing to realise the potential of local freedom and diversity. Decentralisation is long overdue, and we are delighted to be teaming up with the Mercat Group to generate the ideas needed to make it happen.”

Bill Howat’s blog – Parliament or Council?: 25 years of evidence – can be read here

LNER partners with Children’s Charity to create magical memories as it marks it’s Big Wheel Launch

LNER has welcomed some very special passengers to help officially launch the new LNER Big Wheel at Edinburgh’s Christmas this festive period.

The train operator teamed up with charity Hull & East Yorkshire Children’s University and 25 children from Hall Road Primary School who enjoyed a very special ride on the 46m tall Ferris wheel as part of their visit. The popular wheel is at the heart of Edinburgh’s Christmas celebrations.

For some of the children, it is the first time they have travelled away from home. The group enjoyed spectacular views of Edinburgh’s historic Old Town, its famous Castle and Arthur’s Seat, and saw the city’s sparkling Christmas attractions from a unique vantage. Father Christmas also took time out of his very busy schedule to wish the group a happy Christmas.

The children were joined at the launch by Brian Quinn from LNER’s team at Edinburgh Waverley, Cllr Lezley Marion Cameron from Edinburgh City Council, and Richard Ellis from Edinburgh Chamber of Commerce.

LNER is at the heart of the communities it serves and regularly supports Hull & East Yorkshire Children’s University through its Charity Group Travel discount.

The charity aims to broaden horizons of children living in Hull and East Yorkshire by giving them experiences that they otherwise may not have. They deliver 400 experiences a year to more than 13,000 children, ranging from local trips to experiences as far as Scotland.

David Flesher, LNER’s Commercial Director, said: “The LNER Big Wheel has proved incredibly popular since its opening in November. We are delighted to mark the official launch in such a special way, providing schoolchildren with an experience that will have hopefully created magical, long-lasting memories.

“At LNER, we offer discounted travel to support hundreds of charities and organisations all year round, including Hull & East Yorkshire Children’s University. We also provide grants through our Customer and Community Investment Fund which, in the last year, has received a record-number of applications.

“It is truly heartwarming to hear of and see the difference that the fund and our wider charitable support is making in people’s lives across our route.”

Rose James, Chief Executive Officer at Hull & East Yorkshire Children’s University said: “Our Edinburgh experiences are incredibly exciting as they often contain many “firsts” for the children: the first time they have been on a train, the first time they have ever visited a new city, the first time sleeping away from home and the first time visiting a new country.

“We are so grateful to LNER for adding another to the list by gifting the children a ride on the LNER Big Wheel. Visiting Edinburgh is magical at this time of year and when Santa made an appearance it was the cherry on the cake.”

Unique Assembly, producers of Edinburgh’s Christmas, said: “We are so pleased to be working with LNER and its charities. The LNER Big Wheel lights up not only Edinburgh’s Christmas and the city centre but also the faces of the many thousands of visitors who enjoy a magical time aboard the attraction.

“Along with over 7,500 free tickets distributed to local charities and community groups, we were thrilled to welcome children from Hull & East Yorkshire Children’s University and Santa Claus himself to share the magical experience of Christmas in Edinburgh, spreading festive cheer to all.”

LNER, which connects millions of customers to the Scottish capital with ease every year, will sponsor the Big Wheel at Edinburgh’s Christmas for the next three years.

The LNER Big Wheel is open from 10am – 10pm every day until Saturday 4 January 2025 with EH postcode residents able to enjoy a 20% discount. Details can be found at Edinburgh-christmas.com.

Four NHS Lothian Nurses honoured with prestigious Queen’s Nurse Awards

Four community nurses from across Lothian have received the prestigious title of Queen’s Nurse.

Fab Four Laura Miller, Mags Morrow, Ryan Bell and Louise Healey successfully completed the intensive programme to be awarded the Queen’s Nurse title at a special ceremony at the Grassmarket Community Project in Edinburgh.

They were chosen to participate in an intensive nine-month development programme, organised by the Queen’s Nursing Institute Scotland (QNIS).

The programme included residential workshops, online sessions, and one-on-one coaching to enhance their skills and expertise. Laura, works as the Clinical Team Lead for District Nursing and Mags is the Clinical Nurse Manager, Lead Advanced Nurse Practitioner, and CWIC Service Operational Lead in East Lothian Health and Social Care Partnership.

Ryan is the Team Lead at Midlothian Older Adults Mental Health and Dementia Team, while Louise is the Team Manager of the Midlothian Community Adult Mental Health Team and Intensive Home Treatment Team; in Midlothian Health and Social Care Partnership.

Alison Macdonald, Executive Director for Nursing at NHS Lothian, said: “Our nurses across Lothian consistently deliver outstanding care, and it’s wonderful to see their efforts celebrated through the prestigious Queen’s Nurse Awards.

“We are especially proud to have not one, but four exceptional individuals receive this esteemed recognition this year. Congratulations to each of them on this incredible achievement.”

The legacy of Queen’s Nursing in Scotland dates back to the late 19th century, when nurses underwent specialised training to serve as district nurses, providing essential care to the ‘sick poor’ in Scotland’s communities.

Until the late 1960s, the Queen’s Nursing Institute Scotland (QNIS) oversaw the training of District Nurses, who became known as Queen’s Nurses. These nurses played a vital role in delivering healthcare and health education directly to people in their homes, earning respect and trust within their communities.

The original Queen’s Nurse title was awarded until 1969, when the introduction of a national certificate for district nursing marked the end of QNIS’s training programs.

In 2017, the Queen’s Nurse title was reintroduced in Scotland. Each year, around 20 community nurses and midwives are selected to participate in the Queen’s Nurse Development Programme (QNDP). Upon completion of this rigorous program, they are awarded the title of Queen’s Nurse. Today, there are more than 170 contemporary Queen’s Nurses serving communities across Scotland.

Every year, the programme requires participants to choose an issue for development which will have a significant impact on those they care for, so that the learning during the nine months is applied in practice. There is an expectation that this work will have a focus on promoting equity and inclusion.

Community nurses and midwives play a crucial role in supporting their communities by delivering a broad range of services. Their work includes providing complex care for older adults, offering support for individuals struggling with substance misuse, and advocating for people with learning disabilities.

This dedicated group also encompasses professionals in community mental health, district nursing, school nursing, care home nursing, and health visiting, all of whom are essential to the health and well-being of the populations they serve.

Dr Sarah Doyle, QNIS Chief Executive and Nurse Director, said: “QNIS is delighted to award the Queen’s Nurse title to these fantastic nurses.

“Community nurses and midwives occupy a unique position in Scotland’s health service, working as they do in the heart of communities, championing the cause of those who are not heard, helping those facing real adversity.

“They do extraordinary work, every day. The Queen’s Nurse Development Programme supports participants to build their confidence, inspiring them to find and lead creative responses to the challenges faced by their colleagues and the communities they serve.”

Funding for NHS Lothian candidates to undertake the development programme was provided by NHS Lothian Charity.

For more information on QNIS visit:  https://www.qnis.org.uk/

Photo by Lesley Martin.

New Waterfront website launched

A NEW website has been launched for those interested in living, working in or visiting the ‘new sustainable’coastal town’ being created at Granton Waterfront.

The £1.3bn regeneration project is the biggest of its kind in Scotland. As well as many early stage projects being complete or well underway, the first phase planning application for a new neighbourhood was given the green light to go ahead last month.

It includes plans for 847 ‘net zero ready’ homes (with 45% being affordable) and capacity for a new primary school and a low carbon heat network. There will also be commercial units, active travel routes and other sustainable transport infrastructure as well as attractive public and open space all being delivered from 2025 to 2032.

The website (grantonwaterfront.com) guides you around the new neighbourhood with information on the partners we are working with to deliver new homes to rent or buy, parks and green spaces, things to do, where to visit, cultural activities, learning and commercial opportunities as well as providing all the latest news about the area.

Council Leader Cammy Day said: “We’re starting to see many early projects on the ground making great progress in Granton Waterfront now. The first tenants have moved into the 75 affordable homes we’ve built at Granton Station View, with hundreds more in the pipeline at nearby Western Villages and Silverlea.

“The gasholder restoration is almost complete and we’re lighting it up after dark as a permanent feature later this month. The new park at ‘Gas Holder 1’-  new name for the gasholder – will open at the same time.  Across the road, the former Granton Station building, with its new public square, has been beautifully restored.

“It’s important we bring all of this activity to life for those interested in the area and I hope the new website acts as a helpful guide.

“You will see from the website we have ambitious plans to create a new neighbourhood, well connected to existing communities there, and I’m really excited about seeing all of these communities grow, thrive and welcome visitors to the area in the years to come.”

Social Security Bill passed

Legislation will protect people claiming benefits against inflation

Payments to people in receipt of benefits will be protected from inflation after the Scottish Parliament passed the Social Security (Amendment) (Scotland) Bill yesterday.

The new Act places a legal obligation on Scottish Ministers to annually increase all benefits delivered under the Social Security (Scotland) Act 2018 in line with inflation. This action will help to protect the real terms value of payments such as the Best Start Grants and winter heating payments as prices rise in the economy.

The legislation will also enhance the rights of Social Security Scotland clients in a number of ways:

  • A right to late re-determinations and appeals in exceptional circumstances
  • The right to withdraw a request for redetermination
  • The right to challenge a decision that someone is liable in a situation where an overpayment has been made

It  will also continue to enhance the design of the system, maximising choice for those who use it while delivering good value for money.

Social Justice Secretary Shirley-Anne Somerville said: “This legislation will protect people in receipt of benefits at a time when many are feeling additional pressures due to the cost of living crisis.

“It is part of our commitment to continually improve the Scottish social security system in ways which put the needs of those who require assistance first.

“The law will help make the social security system more efficient and effective, contributing to our mission to tackle poverty and protect people from harm.

“The measures it contains advance equality and non-discrimination and ensure the system is efficient and delivers value for money.”

The Social Security (Amendment) (Scotland) Bill

Action to combat funeral poverty during National Grief Awareness Week

Social Security Scotland highlights Funeral Support Payment  

Social Security Scotland is helping to combat funeral poverty by raising awareness about Funeral Support Payment during National Grief Awareness Week (2 – 8 Dec). 

It is providing funeral directors, faith groups and registrars with access to a range of downloadable resources about the payment. The resources include posters, leaflets, social media posts and video content. 

Funeral Support Payment is available to people in Scotland who need help towards the cost of a funeral and get Universal Credit or other qualifying benefits. It can be used towards funeral costs for a baby, a child or an adult. This includes stillborn babies. 

Legislation is also coming into effect on 2 December which will improve the way the benefit is delivered and provide further support to people who are struggling to pay funeral costs. The changes are based on feedback from past recipients and stakeholders, including the funeral industry, charities and bereavement support groups.   

Funeral-Support-Payment-factsheet-easy-read-Mar-24Download

Shirley-Anne Somerville, Cabinet Secretary for Social Justice, said: “We are all familiar with terms like child poverty and fuel poverty but funeral poverty is affecting more and more people. The average cost of a funeral in the UK is now £4,000, well beyond the means of many families. 

“It is hugely important for us to mark the passing of our loved ones. Sadly, people experiencing the immediate shock and grief of a significant death often make arrangements for funerals with little understanding of the financial implications and with limited resources to pay big bills. 

“Since Funeral Support Payment was launched in 2019, the Scottish Government has provided over £54.2 million in support to more than 28,000 bereaved people to help pay for funeral costs when they need it most.” 

Gordon Black, Director with Alex Black Funeral Care Glasgow, said: “Funeral Support Payment is definitely important. Some 70% of our funerals are covered by Funeral Support Payment. We work in a lot of deprived areas and the payment is a real help to the people we serve. 

“We have Funeral Support Payment leaflets and posters in all our offices and arrangement rooms and we mention it if a family says to us they are going to struggle with paying for the funeral.” 

National Grief Awareness Week takes place from 2 December to 8 December. It provides a dedicated period for individuals, organizations, and communities to come together to acknowledge and address the various aspects of grief. 

The payment isn’t a loan and doesn’t need to be paid back although Social Security Scotland will recover the payment from the estate of the person who died if they leave any financial assets. 

The payment can cover burial and cremation costs. There is also a flat rate for any other expenses. This is £1,257.75 for most applications or £153.50 if the person who died had a funeral plan in place. It can also cover other costs such as travel expenses, documents and medical expenses. 

People may be eligible for Funeral Support Payment if they meet all of the criteria below: 

  • they live in Scotland 
  • they or their partner are getting certain benefits or tax credits* 
  • the person who died lived in the UK 
  • the funeral is being held in the UK or in some circumstances in the EU, Iceland, Liechtenstein, Norway or Switzerland 
  • they are applying after the person has died, until 6 months after the date of their funeral 
  • they or their partner are responsible for the funeral costs 
  • it is reasonable for them or their partner to accept responsibility for the funeral costs. 

* Universal Credit (UC), Income Support, Income-based Jobseeker’s Allowance, Income related Employment and Support Allowance, Pension Credit, Housing Benefit, Child Tax Credit (CTC) and disability or severe disability element of Working Tax Credit. 

People can find out more and apply online at mygov.scot/funeralsupport. People can also apply in person, over the phone or ask for a paper application form by post by calling us free on 0800 182 2222. 

Before applying for Funeral Support Payment, people should register the death or stillbirth and give their funeral director (if they have one) consent to speak with Social Security Scotland about their application. This will minimise the time taken to process the application.