What Donations Are Not Eligible for Gift Aid?
Gift Aid only applies to a person’s own money, given freely. Payments for something don’t qualify, such as tickets, raffle tickets, hall hire, or fees for weddings, funerals and baptisms.
Nor do gifts from companies, or money someone has collected from others and hands over as their own. Gifts from people who don’t pay enough UK tax can’t be claimed.
A gift fails if the donor gets more back than HMRC allows. For a gift of £100 or less, that’s a quarter of its value. Gifts made with charity vouchers or charity cheques don’t qualify either, because the tax relief has already been given.
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More questions about Gift Aid
- What Can a Church Claim Gift Aid On?
- What Are the Rules for Gift Aid?
- Who Has to Repay the Gift Aid if the Donor Has Not Paid Enough Tax?
- Is There Any Downside to Gift Aid?
- Is a Church Classed as a Charity?
- How Does HMRC Know About Gift Aid?
- Can I Claim Gift Aid on Small Donations?
- Do Churches Have to Declare Donations?
- What Is the Gift Aid Small Donations Scheme (GASDS) for Churches?
- How Much Gift Aid Can You Claim on a Donation?
- What Should Be on a Gift Aid Declaration?
- How Long Does a Gift Aid Declaration Last?
- What Happens if You Gift Aid but Don’t Pay Tax?
- How Do I Make a Gift Aid Declaration Online?
Sources
These answers summarise official guidance. They aren’t legal or tax advice, so check anything you’re unsure about.