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Gift Aid is a government scheme, which enables charities and Community Amateur Sports Clubs to reclaim tax on donations of money made by UK taxpayers.
The donor has to make a declaration giving your charity (or Community Amateur Sports Club) permission to claim the tax back on their donations. This declaration is best made in writing and can be backdated for donations made in the past 4 years (as well as covering any future donations).
Gift Aid is a good way to increase the value of your group’s income from donations.
To start claiming gift aid on your donations your group will need to apply to HMRC.
Gift Aid claims can also be made online using the Charities Online service from HMRC.
In Scotland, Charity Trustees responsible for charities that are reclaiming Gift Aid are required to satisfy the HM Revenue and Customs (HMRC) Fit and Proper Persons test to ensure that those dealing with tax matters are literally ‘fit and proper’.
Other Community Toolkit Topics to look at:Charitable StatusThis section looks at the issues surrounding becoming a charityTax Reliefs....tax exemptions and reliefs for charitiesFinanceThis section looks at the different aspects of financial management including cash handling and legal requirements
Further sources of information
For more information visit your
local support organisation
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Last Updated 04/04/2013 15:17
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