Commentary

E1.810 Tax reliefs for charitable gifts

Personal and employment tax

E1.810 Tax reliefs for charitable gifts

Charitable giving

E1.810 Tax reliefs for charitable gifts

UK governments have long since recognised a value to society in providing a measure of tax relief for donations of cash or other property to charity. Income tax reliefs are currently available for:

  1.  

    (a)     donations under the gift aid scheme (see E1.811)1

  2.  

    (b)     gifts of land and securities to charity (see E1.813)2

  3.  

    (c)     gifts of pre-eminent property to the nation under the cultural gifts scheme (see E1.813B for an outline and C3.1904 for the full coverage)3

  4.  

    (d)     donations under an employer's payroll giving scheme (see E4.1114)

  5.  

    (e)     gifts by a

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