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Are service charges made on tenants' property rental to be
regarded as incoming resources?
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Answer Posted / guest
If the trustees recharge expenses normally payable by the
party occupying the charity's property but the utility
accounts are in the name of the charity (e.g. electricity,
water bills) then they are probably incoming resources. If
the charity is collecting rent and charging for additional
property services the service charges must be part of
incoming resources.
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