Commentary

113 Income tax relief on charitable donations

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

113 Income tax relief on charitable donations

| Commentary

C: GIFT AID

1: GIFT AID PAYMENTS BY INDIVIDUALS (INCOME TAX RELIEF)

113 Income tax relief on charitable donations

Gift aid is designed to encourage individuals, including sole traders and partnerships1, to donate to UK charities by granting tax relief (both to the charity and the donor) on donations of money. It is not available for charitable donations by companies, although there is a separate scheme giving corporation tax relief to companies that make qualifying donations to charity2.

Provided that the donor makes an appropriate gift aid declaration or authorises a donor intermediary (eg a digital fundraising platform) to give a gift aid

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