Find out all about Charitable Giving advice.
Gift Aid
- Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate
tax is treated as having been deducted, so you must pay enough tax for the year to cover the tax withheld from
your Gift Aid payment. - Special tax reliefs apply to gifts to charities of certain types of shares and securities, or land and buildings.
- Individuals have the opportunity to make a claim for charitable donations made in one tax year to be treated
as if they had been made in the previous tax year.
Give as you earn
- Employees may authorise participating employers to deduct donations from their gross salary for forwarding
to their nominated charities. - Employees receive tax relief in full on their donations.
