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To ask the Chancellor of the Exchequer, whether the Treasury has assessed the potential merits of introducing a Gift Aid-equivalent tax relief, or other bespoke tax exemption, for donations made by UK taxpayers to UNITED24 in support of Ukraine's defence and reconstruction.
To ask the Chancellor of the Exchequer, whether the Treasury has assessed the potential merits of introducing a Gift Aid-equivalent tax relief, or other bespoke tax exemption, for donations made by UK taxpayers to UNITED24 in support of Ukraine's defence and reconstruction.
Gift Aid is restricted to UK-registered charities so that UK taxpayer money only supports UK charities and Community Amateur Sports Clubs (CASCs), enabling strong oversight and fraud prevention.
UK charities are regulated by the Charity Commission, which can enforce standards, supporting HMRC to operate necessary compliance activity. These controls are far harder to apply to overseas organisations subject to different laws and regulators. Limiting eligibility to UK entities ensures Gift Aid benefits legitimate charities, and that any improper claims can be recovered.
Support for overseas causes, such as supporting Ukraine’s defence and reconstruction, can be carried out through UK-registered charities operating internationally.
For this reason, the Government has no plans at present to extend Gift Aid eligibility (or a bespoke and similar tax relief). The Government remains committed to supporting Ukraine through direct funding and other mechanisms.
Since the start of Russia’s full-scale invasion, the UK has committed £21.8 billion in support. This includes £13 billion in military support, up to £5.3 billion in non-military assistance, and a £3.5 billion export finance cover limit to support reconstruction and defence projects.
In 2026 alone support totals £5.2bn, this has included £1.5 billion in fiscal support, £700 million disbursed via the UK’s Extraordinary Revenue Acceleration loan, and £3 billion in standing military commitments.
To ask the Chancellor of the Exchequer, what the proportions of gift aid contributions are by marginal rate of tax for the (a) 2024-2025 and (b) 2025-2026 financial year.
To ask the Chancellor of the Exchequer, what the proportions of gift aid contributions are by marginal rate of tax for the (a) 2024-2025 and (b) 2025-2026 financial year.
Gift Aid enables charities to claim a basic rate top-up on eligible donations. HMRC does not hold information centrally on the proportion of Gift Aid contributions by donors’ marginal rates of Income Tax for the 2024–25 and 2025–26 financial years. This information would require linking donation data with individual taxpayer records and undertaking additional analysis, which could only be carried out at disproportionate cost due to the size and complexity of the data.
Gift Aid incentivises taxpayers to donate more to charity, as they can see their donations going further. Because of this, we estimate that charitable organisations benefit by significantly more than the £1.7bn Exchequer cost in 2025.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of gift aid contribution rates on levels of charitable giving.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of gift aid contribution rates on levels of charitable giving.
Gift Aid enables charities to claim a basic rate top-up on eligible donations. HMRC does not hold information centrally on the proportion of Gift Aid contributions by donors’ marginal rates of Income Tax for the 2024–25 and 2025–26 financial years. This information would require linking donation data with individual taxpayer records and undertaking additional analysis, which could only be carried out at disproportionate cost due to the size and complexity of the data.
Gift Aid incentivises taxpayers to donate more to charity, as they can see their donations going further. Because of this, we estimate that charitable organisations benefit by significantly more than the £1.7bn Exchequer cost in 2025.
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that Gift Aid is not given to charities linked to illegal activity.
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that Gift Aid is not given to charities linked to illegal activity.
The Government implements safeguards to prevent payments to charities associated with illegal activity. Most charities are required to be registered with their local regulator such as the Charity Commission for England and Wales (CCEW), Office of the Scottish Charity Regulator (OSCR), and Charity Commission for Northern Ireland (CCNI). In order to claim Gift Aid, they must also be registered with HMRC. This ensures that only organisations subject to regulatory oversight, trustee accountability and enforcement powers can access tax reliefs such as Gift Aid. HMRC conducts validation and risk-based checks at registration and thereafter.
These checks involve reviewing Gift Aid claims supplied by the charity. Charities must also obtain valid Gift Aid declarations from all donors in respect of whom Gift Aid is claimed. They must maintain records linking each donation to a valid declaration, including donor identity and donation details.
HMRC monitors charities through risk assessments and sector trends to ensure funds are used appropriately and reliefs are granted only where entitled.
The government introduced legislation, enacted in Finance Act 2026, which strengthens HMRC’s ability to challenge illegal and abusive arrangements.
To ask the Chancellor of the Exchequer, what assessment she has made of how the level of usability of the Gift Aid system affects donor behaviour, including for younger donors or other donors who may be digitally excluded.
To ask the Chancellor of the Exchequer, what assessment she has made of how the level of usability of the Gift Aid system affects donor behaviour, including for younger donors or other donors who may be digitally excluded.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
To ask the Chancellor of the Exchequer, what assessment she has made of the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
To ask the Chancellor of the Exchequer, what assessment she has made of the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on launching a full review of Gift Aid, including digital automation and linking donations to personal tax accounts.
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on launching a full review of Gift Aid, including digital automation and linking donations to personal tax accounts.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
To ask the Chancellor of the Exchequer, what progress her Department has made in amending the rules on Gift Aid.
To ask the Chancellor of the Exchequer, what progress her Department has made in amending the rules on Gift Aid.
The government is pleased to confirm that charities will continue to be eligible for Gift Aid following implementation of the Digital Markets, Competition and Consumers Act 2024.
HMRC has published guidance setting out that where subscriptions are currently eligible under existing Gift Aid rules, they will remain so. The guidance can be found on gov.uk via: Chapter 3 - 3.13.4: Gift Aid - GOV.UK
To ask the Chancellor of the Exchequer, what discussions she has had with HMRC regarding the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
To ask the Chancellor of the Exchequer, what discussions she has had with HMRC regarding the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
HMRC has worked collaboratively with a broad range of charity sector stakeholders to explore the potential of Future of Gift Aid (FOGA). This work included extensive research and analysis of the implications of FOGA and the effectiveness of the existing Gift Aid system.
HMRC has not made a formal quantitative assessment of the administrative costs to charities arising from the current Gift Aid process. HMRC will continue to engage with the charities sector to improve the way that Gift Aid works through the use of digital technology.
To ask the Chancellor of the Exchequer, what assessment she has made of the administrative costs to charities caused by the current manual Gift Aid process, including the time and resources spent correcting errors and navigating rules.
To ask the Chancellor of the Exchequer, what assessment she has made of the administrative costs to charities caused by the current manual Gift Aid process, including the time and resources spent correcting errors and navigating rules.
HMRC has worked collaboratively with a broad range of charity sector stakeholders to explore the potential of Future of Gift Aid (FOGA). This work included extensive research and analysis of the implications of FOGA and the effectiveness of the existing Gift Aid system.
HMRC has not made a formal quantitative assessment of the administrative costs to charities arising from the current Gift Aid process. HMRC will continue to engage with the charities sector to improve the way that Gift Aid works through the use of digital technology.
To ask the Chancellor of the Exchequer, if she will amend Gift Aid regulations to ensure refund rights required under the Digital Markets, Competition and Consumers Act 2024 do not invalidate eligibility.
To ask the Chancellor of the Exchequer, if she will amend Gift Aid regulations to ensure refund rights required under the Digital Markets, Competition and Consumers Act 2024 do not invalidate eligibility.
HMRC has updated its Gift Aid guidance (para 3.13.4) (https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid) to confirm that charities’ eligibility for Gift Aid will not be affected by the Digital Markets, Competition and Consumers Act 2024. Refund rights for membership schemes and contracts acquired through the operation of consumer law will not make charities ineligible to claim Gift Aid.
The government will keep all related guidance and regulations under review.
Motion that this House has considered Government support for membership-based charity organisations. Agreed to on question. Sitting adjourned without Question put.
Motion that this House has considered Government support for membership-based charity organisations. Agreed to on question. Sitting adjourned without Question put.
I beg to move,
That this House has considered Government support for membership-based charity organisations.
It is a great pleasure to serve under your chairmanship, Mr Twigg.
Membership organisations play a central role in protecting and enhancing the things that we consider important to our national character. The great British countryside is maintained...
I beg to move,
That this House has considered Government support for membership-based charity organisations.
It is a great pleasure to serve under your chairmanship, Mr Twigg.
Membership organisations play a central role in protecting and enhancing the things that we consider important to our national character. The great British countryside is maintained...
The hon. Member mentioned the National Trust and preserving our national heritage. West Dorset’s most famous feature is the Cerne Abbas giant. The National Trust, which looks after it, has just launched a fundraiser to raise £330,000 to buy the land around the Cerne Abbas giant to improve access. Does...
The hon. Member mentioned the National Trust and preserving our national heritage. West Dorset’s most famous feature is the Cerne Abbas giant. The National Trust, which looks after it, has just launched a fundraiser to raise £330,000 to buy the land around the Cerne Abbas giant to improve access. Does...
The hon. Gentleman has done beautifully to put that on the record. He is absolutely right that these incredible membership charities preserve our national heritage.
If we were to ask people why they support such charities, I expect they would not say that they do so just to get access to...
The hon. Gentleman has done beautifully to put that on the record. He is absolutely right that these incredible membership charities preserve our national heritage.
If we were to ask people why they support such charities, I expect they would not say that they do so just to get access to...
It is a pleasure to serve under your chairship, Mr Twigg, for the third time this afternoon—I enjoy your company so much. You are kind and patient as a Chair—thank you very much.
I congratulate the hon. Member for Gosport (Dame Caroline Dinenage) on securing us the opportunity to sow into...
It is a pleasure to serve under your chairship, Mr Twigg, for the third time this afternoon—I enjoy your company so much. You are kind and patient as a Chair—thank you very much.
I congratulate the hon. Member for Gosport (Dame Caroline Dinenage) on securing us the opportunity to sow into...
I thank the hon. Member for allowing me to intervene. I wonder if the Minister would consider the following. I was the vice-president of the National Trust for Scotland for the majority of 10 years and I know the senior management there very well. They have been extremely hurt by...
I thank the hon. Member for allowing me to intervene. I wonder if the Minister would consider the following. I was the vice-president of the National Trust for Scotland for the majority of 10 years and I know the senior management there very well. They have been extremely hurt by...
Yes—sorry. Does the hon. Member agree that when the Government introduce legislation on, for example, national insurance and people doing part-time work, and now this gift aid issue, they should consider charities as separate organisations?
Yes—sorry. Does the hon. Member agree that when the Government introduce legislation on, for example, national insurance and people doing part-time work, and now this gift aid issue, they should consider charities as separate organisations?
I thank the hon. Member for his intervention. The knowledge that he has developed over the years is an important addition to this debate. I know that the Minister is listening when we make our asks, as the hon. Member for Gosport has done and as I will do now.
The...
I thank the hon. Member for his intervention. The knowledge that he has developed over the years is an important addition to this debate. I know that the Minister is listening when we make our asks, as the hon. Member for Gosport has done and as I will do now.
The...
It is a pleasure to serve under your chairmanship, Mr Twigg, and I congratulate the hon. Member for Gosport (Dame Caroline Dinenage) on securing this important debate. It is also a pleasure to serve with her on the Culture, Media and Sport Committee.
I begin by paying tribute to some of...
It is a pleasure to serve under your chairmanship, Mr Twigg, and I congratulate the hon. Member for Gosport (Dame Caroline Dinenage) on securing this important debate. It is also a pleasure to serve with her on the Culture, Media and Sport Committee.
I begin by paying tribute to some of...