Commentary

131 Payroll deduction schemes (income tax relief)

CHARITIES AND CHARITABLE GIVING vol 6(2)

131 Payroll deduction schemes (income tax relief)

D: PAYROLL DEDUCTION SCHEMES

131 Payroll deduction schemes (income tax relief)

This kind of scheme originated in the United States, and operates to encourage individuals to make donations to charity through deductions from their wages and salaries1. An employer is not required to set up a payroll deduction scheme. It is open to the employer to decide whether to launch such a scheme and the employees are free to decide whether they wish to join. Approval should be sought for a particular scheme, or the scheme may be set up to conform to a standard scheme to which HM Revenue and

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