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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.8 Annual payments by non corporate bodies, donations to charity, qualifying loan interest /Charitable giving / E1.810 Tax reliefs for charitable gifts
Commentary

E1.810 Tax reliefs for charitable gifts


Personal and employment tax

E1.810 Tax reliefs for charitable gifts

UK governments have long since recognised a value to society in providing a measure of tax relief for donations of cash or other property to charity. Income tax reliefs are currently available for:

  1. Ìý

    (a)ÌýÌýÌýÌý donations under the gift aid scheme (see E1.811)1

  2. Ìý

    (b)ÌýÌýÌýÌý gifts of land and securities to charity (see E1.813)2

  3. Ìý

    (c)ÌýÌýÌýÌý gifts of pre-eminent property to the nation under the cultural gifts scheme (see E1.813B for an outline and C3.1904 for the full coverage)3

  4. Ìý

    (d)ÌýÌýÌýÌý donations under an employer's payroll giving scheme (see E4.1114)

  5. Ìý

    (e)

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