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30/10/2019

Gift Aid and donor benefits

Tax legislation limits the amounts of benefits that can be given to donors in relation to gifts made by individuals to charities, so that those gifts remain eligible for Gift Aid. Earlier this year the Finance Act 2019 simplified these rules, which in certain cases also increased the value of benefits that can be given to donors.

Under the new simplified rules which apply for gifts made to charities on or after 6 April 2019:

  • the benefit threshold for the first £100 of the donation remains at 25% of the amount of the donation, and
  • for larger donations, charities can offer an additional benefit to donors up to 5% of the amount of the donation that exceeds £100

There is an overriding limit on the value of benefits received by a donor in a tax year as a consequence of donations to a charity, which is £2,500.

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