A few updates on charity tax matters

A few relevant, relatively minor, updates from HM Revenue and Customs – GASDS criteria, donor motivation research, summer budget docs.

* The revision note for ‘Claiming a top-up payment on small charitable donations‘ just says “Information on eligibility criteria has been updated”. This is guidance for charities and CASCs on claiming a top-up payment on cash donations of up to £20, through the Gift Aid Small Donations Scheme.

* New research has been published on the motivations for giving to charity of better-off individuals, and the role of tax reliefs within this.

Tax relief in itself did not motivate the decision to give, but did seem to incentivise participants to give more generously as they knew that they would be receiving relief at the end of the year.

Charitable giving and Gift Aid behaviour amongst better-off individuals‘.

Charity Aid Foundation’s blog piece ‘Why the new HMRC report on giving by wealthier individuals is a missed opportunity‘ is worth a read (as well or instead). Also available: CFG comments.

* Also added to our Summer Budget coverage is HMRC’s ‘collections’ page of documents and links relevant to July’s additional Budget.