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Girl Guides Scotland are part of Girl Guiding UK. Rather than completing money earning projects, Guiding units charge a subscription (subs) that can be paid weekly, monthly, or each term, to cover the cost of equipment and hire of the meeting place. There is also an annual subscription to cover the costs of running the organization plus an extra charge for special activities, days out, residential events and holidays. They can also use a type of income tax refund called "Gift Aid" where leaders can claim back the tax paid.

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