Gift Aid and Income Tax

Post date: Jun 6, 2014 12:53:09 PM

This is an important message to all those who give money to the Church and have made a Gift Aid Declaration (or pre-2000 have made a deed of covenant in favour of the Church). In order to be valid, your Gift Aided donation to the Church, when added to all of the other donations you make under a Gift Aid Declaration, must not exceed the part of your income subject to tax. Now that the first £10,000 of your income is not subject to tax you may need to advise Ann Gee in our diocesan Gift Aid Office (Gift Aid Office, Willson House, 25 Derby Road, NOTTINGHAM NG1 5AW; email:; tel: 0115 953 9843) or via your parish Gift Aid organiser that your donations are no longer to be made under Gift Aid.

The good news for taxpayers is that the income tax personal allowances have been raised

considerably in recent years and the current limit of income, before tax starts to be paid, is £10,000. The less good news is that for donations to charities, such as the amounts paid to the Church under Gift Aid Declarations, these rely on your paying income tax. If you no longer pay income tax and have a current Gift Aid Declaration (or for those giving since before 2000 a Deed of Covenant), it is important that you advise the Diocesan Gift Aid Office either direct or via

the parish secretary, Susan Weaver, who is the Parish’s Gift Aid Organiser.

This matter is very important. There is a suggestion for the future that where Gift Aid Declarations are found to be invalid, e.g., because the person concerned is not a taxpayer, not only will the amount of tax refunded in respect of their donation contribution be disallowed but a proportion of correct claims as well. I am most grateful for your co-operation.

Rev Mgr Canon Thomas McGovern Prot Ap

Diocesan Administrator of the Diocese of Nottingham