Tax-effective giving and VAT

Tax-effective giving is invaluable to the charity sector, allowing tens of thousands of charities to significantly boost their income by providing tax reliefs on eligible donations.

These pages set out introductory information about tax-effective giving and key things that fundraisers and charities need to know. However, for more detailed information and guidance we recommend that you look at the information set out by HMRC or seek help from a professional advisor.

For more information on tax for charities, including Gift Aid, take a look at the ‘Tax Made Simple’ guides from Sayer Vincent.


sublanding Gift Aid
Did you know: you can claim back 25p every time an individual donates £1 to your charity
sublanding Payroll Giving
Payroll giving is a scheme that enables employees to give to a charity straight from their gross salary
sublanding Donating land, property or shares
As well as donating gifts of money, individuals can also help your charity by gifting shares
sublanding Giving by business
There are a number of ways that businesses can support charities
sublanding Fundraising and VAT
Fundraising and charitable activity is, in general, exempt from the payment of VAT