122 Educational trusts

In its guidance on charities1, HM Revenue and Customs refers to ‘an educational trust’ as a charity established to provide education for children as an alternative to state education (for example, an independent school with charitable status). HM Revenue and Customs guidance refers to trusts, but the guidance applies equally to incorporated charities.

The payment of fees to an educational charity to cover (for example) tuition, exams and educational materials (such as textbooks) is not a donation, so does not qualify for gift aid.

Whether ‘non-fee’ payments made to an educational charity qualify for gift aid depends on the

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