gift Aid query

tryhard_2

apologies if this is in the wrong place; I went to a national trust garden recently; when i wanted to sign the gift aid form for the admission fee i was told i would have to pay 10 % extra. Is this a new ruling?
thanks

oldwiring

Yes it is a new ruling. See the link of which an extract is quoted below. There is a further link at the base of the quote for more detailed guidance


http://www.hmrc.gov.uk/charities/claim_tax_back.htm

Gift Aid on visitor admissions
Gift Aid cannot be claimed on admission fees. However, if you grant free admission in return for a donation, Gift Aid may be applicable. From 6th April 2006 charities that open to the public for an admission fee may claim Gift Aid if either of the following circumstances apply:
The visitor makes a donation that is at least 10 per cent more than the admission charge for the equivalent right of admission.
Or
The donation secures admission rights to the property for a twelve month period whenever the property is open to the public in that period, for example through a season ticket or a membership scheme. Charities may exclude from the right of admission up to 5 days in each 12-month period when the property is otherwise open to the public and still qualify.
For further information visit the Detailed guidance about Gift Aid on charity visitor admissions and memberships page.

tryhard_2

thank you that is useful