| Commentary

124 Use of facilities

| Commentary

124 Use of facilities

Membership subscriptions that secure the right to personal use of facilities or services do not qualify for gift aid1. HM Revenue and Customs guidance states that subscriptions made to a sports charity will breach these conditions where, for example, the payments secure2:

  1. 124.1

        tuition, coaching or other educational instruction for an individual or individuals;

  2. 124.2

        for members, the free or discounted use of facilities (such as a golf course or a swimming pool) that are not available on similar terms to non-members.

A charity that separates its membership subscriptions into a part giving the basic rights of

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