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
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234