125 Admission fees

125 Admission fees

Some charities charge visitors an admission fee to view charity property1. From 6 April 2006 there was a relaxation to the benefit rules applied for charities which allow visitors access to view charity property.

Admission fees can qualify for gift aid if they are purely voluntary and satisfy either2:

  1. 125.1

        the ‘annual right to admission’ option3: A donation can qualify for gift aid if the charity gives the donor (or the donor and his family) a right of admission for at least a year. The right of admission must be for the same times as the general public