Do many Sqns out there claim Gift Aid from their subscriptions? I have to admit is a leading question, and im wondering how it fits in with the HMRC Gift Aid rules.
If we are claiming under the Membership of a Charity rules, then how are we getting round the bit about “To qualify for Gift Aid, charity subscription payments must be for membership only. They must not give members personal use of the charity’s facilities or services.”
Surely the use of our services and training would mean we cannot claim?
Also if we were to try and qualify under The Benefit Rule, which states "When someone makes a donation, you might want to give the donor something in return (an item or service) to say thank you. This is known as a ‘benefit’. Literature that tells donors what your charity does eg a newsletter or a simple plaque to thank a donor, doesn’t count as benefits.
The value of a benefit is always the value to the recipient, not the cost to your charity or CASC. For most benefits, the value is simply the retail value of the item or service."
Our uniform is “free” , however the rules state the value to the recipient, not the cost to the charity, so a full set of kit must be about £300?
In that case, since You can claim Gift Aid on the donation if the value of the benefit doesn’t exceed certain limits, for example:
Donation Maximum value of benefit
up to £100 25% of the donation
£101 - £1000 £25
£1,001 and over 5% of the donation (up to £2,500)
Our uniform exceeds 25% value of the donation?
I would welcome your thoughts and comments