HMRC updates guidance for charities
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Under the rules of the gift aid scheme, donations may not be repaid under any circumstances.
HM Revenue and Customs (HMRC) have updated their guidance for charities to clarify that admission fees cannot be refunded in full or in part where donations give right of admission to properties.
Admission fees charged by charities to visit their property do not qualify for gift aid. In some cases, however, the fee may be eligible if the charity asks for a voluntary donation in return for viewing the property.
To qualify for gift aid, fees must be voluntary, and not required to gain admission. The donation must also be at least 10 per cent above the normal admission fee, or allow admission for at least one year. For further information about admission fees that qualify for gift aid, visit HMRC's website.
HMRC has updated its guidance to clarify the terms and conditions relating to these types of donation. Under the rules of the gift aid scheme, donations may not be repaid under any circumstances, so donations that allow admission to property do not include the right to a full or partial refund of the admission payment.
Types of admission covered by gift aid rules include admissions to view charity land and buildings, animals, artefacts, art, plants and scientific property.
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