Gift Aid: benefits in exchange for donations

Resource type: Practice note

Status: Maintained

Jurisdictions: England, Wales

A practice note explaining the limits on benefits that an individual can receive from a charity in connection with a donation under the Gift Aid rules.  It covers valuing benefits, connected persons and the relevant and aggregate value tests.  It also discusses the application of the Gift Aid benefit rules to specific benefits common to the charities sector.  This note is supplemental to Practice note, Gift Aid for individuals, sole traders and partnerships: overview.

PLC Private Client

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  • Resource ID: 2-386-2660
  • Products:  PLC UK Private Client, PLC UK Public Sector
  • This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.
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  • CharitiesCharities (http://privateclient.practicallaw.com/3-383-2286)
  • Lifetime PlanningLifetime Planning (http://privateclient.practicallaw.com/1-383-2273)
Practice note: overview
Practice note
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