Part 2: Subsidy control requirements Chapter 3: Transparency Section 33: Duty to include information in the subsidy database
This section details the specific obligations that a public authority has with regard to uploading subsidies and subsidy schemes onto the subsidy database. A public authority must ensure that an entry is made in the database in respect of any subsidy scheme that the public authority has made. There is no financial threshold that triggers the uploading of a subsidy scheme: all schemes must be uploaded, unless a relevant exemption in Part 3 applies.
	A public authority must also make an entry in the database in respect of any subsidy it provides. However, there are a number of key exemptions from the requirement to upload a subsidy award where the amount of the subsidy is no more than £100,000. First, subsection (2) exempts a subsidy from the requirement to be uploaded if it has been given under an uploaded scheme and the individual award is no more than £100,000. Secondly, Part 3 of the Act contains further exemptions from the transparency requirements. In particular, section 36 provides that minimal financial assistance, which must not exceed £315,000 over three years per recipient, is exempted from the subsidy control requirements. This includes an exemption from the transparency requirements where the amount of the subsidy given as minimal financial assistance is no more than £100,000. Minimal financial assistance exceeding this threshold is subject to transparency requirements. Section 38 and 41(1) outline further provisions relating to transparency, where the subsidy is for SPEI assistance or other types of SPEI subsidy: such subsidies are also exempt from transparency requirements where the amount of subsidy is no more than £100,000.
	The threshold from which awards given under schemes must be added to the database is amendable via regulations subject to the affirmative resolution procedure. The regulations may not increase this threshold above £500,000.
	Subsection (3) states that if a subsidy or scheme needs to be uploaded, it must be uploaded within three months of the confirmation of the decision to grant the subsidy or to make the subsidy scheme; this includes subsidy schemes made in the form of a tax measure. Subsidies provided in the form of a tax measure must be uploaded within one year of the date of the tax declaration.
	Public authorities must ensure that the subsidy or scheme is maintained on the database for at least six years or the duration of the subsidy or scheme if longer.
	The same deadlines apply for uploading a modification to a subsidy or scheme. This means a modification should be uploaded within one year of the modification where it is made to a subsidy given in the form of a tax measure. Where the modification is for any other type of subsidy or scheme, the entry to the database should be made within three months of the modification.
	Subsidy awards given under schemes of no more than £100,000 do not need to be uploaded and under subsection (6) any modifications to such subsidies do not need to be uploaded provided the subsidy remains below this threshold as modified.
	The deadlines for uploading subsidies and schemes and modifications may also be amended via the affirmative resolution procedure, up to one year in respect of tax measures, and up to six months for any other form.