Saffery note on the tax and accounting considerations for charities entering into Bio diversity net gains or BNG contracts

CTG are very grateful to Cara Turtington and David Humphreys of Saffery who have produced a note on the tax and accounting considerations for charities entering into Bio diversity net gains or BNG contracts. The note covers income recognition, accruing for costs, and whether the income will be exempt from corporation tax.

2025 08 Saffery Note for CTG on green finance & BNG