​FOI Reference: FOI/2022/4300

You asked

Does the ONS:

  1. Have a settled tax position for its grants paid which is agreed between ONS and HM Revenue and Customs, particularly where these have been paid to charitable public bodies; and
  2. Does ONS produce an information booklet or guide to the tax status of its grants to assist bodies who may receive and ONS grant.

We said

Thank you for your request.

  1. We do not have a formal tax position in relation to grant funding with HMRC. The tax status of grant funding would be determined on a case-by-case basis and in accordance with HMRC tax guidance and policy.

  2. No, but if the ONS was to provide grant funding we would expect the tax treatment to be specified within the grant agreement.