{"alias":"contentPage","byline":null,"standfirst":null,"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EApplying for Gift Aid\u003C/h3\u003E\n\u003Ch4\u003EWhat\u2019s Gift Aid?\u003C/h4\u003E\n\u003Cp\u003EGift Aid is a tax relief set up by the Government to enable charities to claim back 25p for every eligible \u00A31 donation that is made to your charity.\u003C/p\u003E\n\u003Cp\u003EEvery Group, District and County/Area/Scottish Region and The Scouts HQ itself is a charity and so they\u2019re able to claim 25% on eligible donations made to them by UK taxpayers. This includes any subscription fees you receive from parents or carers.\u003C/p\u003E\n\u003Cp\u003EWith thanks to Greater Manchester North County for their support in creating this guide.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003EClaiming Gift Aid for my local area, such as Group, District, County or Region\u003C/h4\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":false,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EAnyone who donates to your charity, including parents and carers, should first complete the Gift Aid declaration form and return this to your charity in preparation for you to make a Gift Aid claim to the HMRC.\u003C/p\u003E\n\u003Cp\u003EYou can use the forms below to capture the Gift Aid declaration. Charities must keep these declarations as evidence \u2013 hard copies and electronic/scanned declarations are valid.\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://prod-cms.scouts.org.uk/media/17259/gift_aid_form_for_local_scouting-1.docx\u0022 target=\u0022_blank\u0022 title=\u0022Gift Aid Form For Local Scouting April 2022\u0022\u003EDownload the Gift Aid Form - Local Group\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ENote:\u003C/strong\u003E Please remember to fill in the highlighted sections of the Local Group form before sending it to donors.\u003C/p\u003E\n\u003Cp\u003EIf you choose to create your own Gift Aid declaration form, or amend an existing form. Forms must capture:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Edonor\u2019s full name (at least their initial and last name)\u003C/li\u003E\n\u003Cli\u003Edonor\u2019s home address (at least their house number/name and postcode)\u003C/li\u003E\n\u003Cli\u003Ename of your charity (i.e. your local Scout Group\u2019s name)\u003C/li\u003E\n\u003Cli\u003Edate of declaration\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EUsing Online Scout Manager (OSM) to collect declarations\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EIf your charity uses Online Scout Manager (OSM), you can also ask donors to make a Gift Aid declaration online.\u003C/p\u003E\n\u003Col\u003E\n\u003Cli\u003ELog in to OSM and select \u2018Section Admin\u2019 followed by \u2018Gift Aid\u2019.\u003C/li\u003E\n\u003Cli\u003ESelect all young people using the tick boxes and click \u2018Ask parents to complete the declaration online\u2019 in the top right-hand corner. This sends and online Gift Aid declaration form to all of your parents or carers selected.\u003C/li\u003E\n\u003Cli\u003EParents complete and return the declaration via OSM. This information can then be used a later date to prepopulate a Gift Aid claim form.\u003C/li\u003E\n\u003C/ol\u003E","label":"1. Donors fill in the declaration form"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EBefore making your Gift Aid claim, there are a few tasks you must complete to set up and to register your charity on Charities Online. Give yourself plenty of time to get set up.\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/charity-recognition-hmrc\u0022\u003EGet a Gift Aid registration number\u003C/a\u003E\u003C/span\u003E: Scout Groups, Districts, Counties/Areas and Scottish Regions generally are \u2018\u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/government/publications/excepted-charities\u0022\u003EExcepted Charities\u003C/a\u003E\u003C/span\u003E\u2019 and don\u2019t need a charity number for Charities Online, but you will need a unique Gift Aid registration number.\u003C/li\u003E\n\u003Cli\u003EEvery charity must register for the Government portal \u2018Charities online\u2019. Information on \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/guidance/claim-tax-back-on-donations-using-charities-online#register-for-charities-online\u0022\u003Ehow to register\u003C/a\u003E\u003C/span\u003E and \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/guidance/claim-tax-back-on-donations-using-charities-online#register-for-charities-online\u0022\u003Ewhich information you need to register your charity\u003C/a\u003E\u003C/span\u003E can be found on the HMRC website.\u003C/li\u003E\n\u003Cli\u003EGather all of the information you need to make a claim:\n\u003Cul\u003E\n\u003Cli\u003EGift Aid declaration forms made for subscription fees or other donations\u003C/li\u003E\n\u003Cli\u003EThe amount of money paid by the donations\u003C/li\u003E\n\u003Cli\u003ESponsorship forms that include Gift Aid decelerations\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EUsing Online Scout Manager (OSM) to gather your information\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EIf you used OSM to collect your declarations you can gather your information by selecting \u2018Section Admin\u2019 and then \u2018Gift Aid\u2019. From here, you can click the download button in the top right corner. The prepopulated spreadsheet has all the information you need to submit a claim to HMRC.\u003C/p\u003E","label":"2. Registering for Charities Online and gathering information"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EYou can claim tax back using either Gift Aid or Gift Aid Small Donations Scheme (GASDS).\u003C/p\u003E\n\u003Cp\u003EFor Scout charities, a key difference between the two schemes is that you should claim subscription fees through Gift Aid and not GASDS. GASDS may be used for donations received through bucket collections or community fundraising events you might run.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EWhat can we claim Gift Aid on?\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EYou can claim Gift Aid on donations from individual UK taxpayers that have given a donation \u2013 this doesn\u2019t include payment for goods and services. Here are some examples below of what\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003Eis\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Eeligible.\u003C/p\u003E\n\u003Cp\u003EExamples and special rules:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EBag packs and donation buckets \u2013 through the Gift Aid Small Donations Scheme (GASDS).\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#sponsored-challenges\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid sponsored challenges\u0022 data-anchor=\u0022#sponsored-challenges\u0022\u003ESponsored challenges\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 fundraising platforms normally process this for you. All sponsorship payments are eligible for Gift Aid if the participants pay the cost of flights and accommodation etc. themselves.\u003C/li\u003E\n\u003Cli\u003EYoung person\u2019s\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#membership-subscription\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid charity membership fees\u0022 data-anchor=\u0022#membership-subscription\u0022\u003Emembership fees\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Epaid by parents/guardians \u2013 eligible for Gift Aid, but not for the Gift Aid Small Donations Scheme (GASDS).\u003C/li\u003E\n\u003Cli\u003EAdult subscription fees to a Scout Group, District, County and Headquarters can be covered by Gift Aid. Money from parents to cover the general running of the Group can also be included.\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#expenses-paid-to-volunteers\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid volunteer expenses\u0022 data-anchor=\u0022#expenses-paid-to-volunteers\u0022\u003EVolunteer expenses\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 donated back to your Scout Group.\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#charity-auctions\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid charity auctions\u0022 data-anchor=\u0022#charity-auctions\u0022\u003ECharity auctions\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 please note that when the retail value of an item in a charity auction exceeds the benefit limits, you can\u2019t claim Gift Aid.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EWhat can\u0027t we claim Gift Aid on?\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EYou can claim Gift Aid on donations from individual UK taxpayers who have given a donation \u2013 this doesn\u2019t include payment for goods and services. Here are some examples below of what\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003Eisn\u2019t\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Eeligible.\u003C/p\u003E\n\u003Cp\u003EExamples and special rules:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#church-collections\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid church collections\u0022 data-anchor=\u0022#church-collections\u0022\u003EChurch collections\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 you can\u2019t claim on donations collected in your church that are for another charity unless the church chooses to set up a fund to raise money for a charity. These donations then become part of the church\u2019s income and they collect the Gift Aid due.\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#selling-donated-goods-on-behalf-of-individuals\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid selling donated goods\u0022 data-anchor=\u0022#selling-donated-goods-on-behalf-of-individuals\u0022\u003ESelling donated goods on behalf of individuals\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 this is exclusive to charity shops that operate a retail Gift Aid scheme to sell goods on behalf of donors.\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on#charity-events\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid charity events\u0022 data-anchor=\u0022#charity-events\u0022\u003ECharity events\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Elike a concert or dinner do not qualify for Gift Aid even if the ticket price is higher than the cost of the event. The money made is profit, not a donation.\u003C/li\u003E\n\u003Cli\u003ECamps and Jamboree fees \u2013 not eligible for Gift Aid because the benefit to the donor is regarded as too high to qualify.\u003C/li\u003E\n\u003Cli\u003EDonations from limited companies \u2013 not eligible because donations must come from individual UK taxpayers to qualify for Gift Aid.\u003C/li\u003E\n\u003Cli\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/donating-to-charity/donating-straight-from-your-wages-or-pension\u0022 target=\u0022_blank\u0022 title=\u0022HMRC Gift Aid payroll giving\u0022\u003EPayroll Giving\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003E\u2013 not eligible for Gift Aid because this is taken from the donor\u2019s salary before Income Tax.\u003C/li\u003E\n\u003Cli\u003EDonations through charity cards or vouchers aren\u2019t eligible, for example Charities Aid Foundation (CAF) vouchers.\u003C/li\u003E\n\u003Cli\u003EYou can\u2019t claim Gift Aid on donations received before you were recognised as a charity.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EWhen should we use GASDS?\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EGASDS is designed for small charities and community fundraising events. If you\u2019ve had any collection boxes, donations of \u00A330 or less (with no Gift Aid Declaration) or bag-packs, check out the Small Donations Scheme. The GASDS claim uses a separate spreadsheet\u003Cspan\u003E\u003C/span\u003E to submit the claim and can be submitted at the same time as your Gift Aid Claim. \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/gift-aid-schedule-spreadsheets-to-claim-back-tax-on-donations\u0022 target=\u0022_blank\u0022 title=\u0022Gift Aid schedule spreadsheets to claim back tax on donations (Gov.uk)\u0022\u003EFind the GASDS spreadsheet on the gov.uk website\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EYou can claim 25% on cash donations of \u00A330 or less and contactless card donations of \u00A330 or less. From 6 April 2016, you can claim up to \u00A32,000 in a tax year or \u00A31,250 for earlier years.\u003C/p\u003E\n\u003Cp\u003EGift Aid Small Donations Scheme (GASDS) claims are possible if your charity or Scout Group is already claiming Gift Aid.\u003C/p\u003E\n\u003Cp\u003ESee HMRC guidelines on \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/claim-gift-aid/small-donations-scheme\u0022\u003EGASDS\u003C/a\u003E\u003C/span\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EGASDS and community buildings\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EA community building is a building, or part of a building, which a charity uses to run charitable activities. Scout huts are a type of community building. If your Scout Group has fewer than two community buildings you can claim up to \u00A38,000 of eligible small donations each tax year anywhere in the UK on the GASDS.\u003C/p\u003E\n\u003Cp\u003EIf your Scout Group has two or more community buildings you can claim either:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EA top-up payment on donations up to \u00A38,000 collected in each community building\u003C/li\u003E\n\u003Cli\u003EA top-up payment on donations of up to \u00A38,000 collected anywhere in the UK\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EPlease read\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-8-the-gift-aid-small-donations-scheme\u0022 target=\u0022_blank\u0022 title=\u0022HMRC GASDS Community Buildings\u0022\u003EChapter 8.4\u003C/a\u003E\u003C/span\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Eof the Gift Aid Small Donations Scheme for more information.\u003C/p\u003E","label":"3. Decide if you are making a Gift Aid Claim or a Gift Aid Small Donations (GASD) Claim"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EFollow the HMRC \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/guidance/claim-tax-back-on-donations-using-charities-online#make-a-claim\u0022\u003Estep-by-step guide\u003C/a\u003E\u003C/span\u003E to submitting your claim.\u003C/p\u003E\n\u003Cp\u003ETo submit claims up to \u00A31000, complete a \u003Cspan\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/schedule-spreadsheet-to-claim-back-tax-on-gift-aid-donations\u0022 target=\u0022_blank\u0022 title=\u0022Schedule spreadsheet to claim back tax on Gift Aid donations (Gov.uk)\u0022\u003E\u0027Gift Aid Schedules\u0027 spreadsheet\u003C/a\u003E\u003C/span\u003E of your donations. \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/government/publications/gift-aid-schedule-spreadsheets-to-claim-back-tax-on-donations\u0022\u003EHMRC have complied a full list of spreadsheets\u003C/a\u003E\u003C/span\u003E. The Gift Aid spreadsheet asks you to input:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EDonors full name\u003C/li\u003E\n\u003Cli\u003EDonors address\u003C/li\u003E\n\u003Cli\u003EDonation date\u003C/li\u003E\n\u003Cli\u003EDonation amount\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003EUsing Online Scout Manager to download your spreadsheet\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EIf your group uses OSM you can download a completed spreadsheet to submit to HMRC. To use this:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003ELog on to OSM and select Section Admin, followed by Gift Aid.\u003C/li\u003E\n\u003Cli\u003EIf your charity receives subscription fees and donations on OSM, download the \u2018HMRC Spreadsheet\u2019 from the top-right corner.\u003C/li\u003E\n\u003Cli\u003EIf your charity doesn\u2019t receive subscription fees and donations through OSM, you should choose \u2018Record Payment\u2019 and enter all donations here, before downloading the HMRC spreadsheet.\u003C/li\u003E\n\u003C/ul\u003E","label":"4. Complete your spreadsheet"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EFollow the HMRC \u003Cspan\u003E\u003Ca href=\u0022https://www.gov.uk/guidance/claim-tax-back-on-donations-using-charities-online#make-a-claim\u0022\u003Estep-by-step guide\u003C/a\u003E\u003C/span\u003E to submitting your claim.\u003C/p\u003E\n\u003Cp\u003ELog onto your Charities Online via \u003Cspan\u003E\u003Ca href=\u0022https://www.access.service.gov.uk/login/signin/creds\u0022\u003EGovernment Gateway\u003C/a\u003E\u003C/span\u003E and select the box \u2018\u003Cstrong\u003ECharities: Claim tax back on things like Gift Aid donations\u003C/strong\u003E\u2019.\u003C/p\u003E\n\u003Cp\u003EFrom here, select \u2018\u003Cstrong\u003EMake a charity repayment claim\u003C/strong\u003E\u2019 and work through the sections of the claim form, including uploading your spreadsheet, until the claim is complete.\u003C/p\u003E\n\u003Cp\u003EWhen you submit a claim, you\u2019ll get an on-screen confirmation with the date and time it was sent. You\u2019ll also see a reference number. Make a note of it. You can use it if you need to contact HMRC about the claim, but it\u2019s not a confirmation of payment.\u003C/p\u003E\n\u003Cp\u003EClaims made via Charities Online are normally paid within 20 working days of HMRC receiving the claim. HMRC will send you a written confirmation that a payment has made into your bank account.\u003C/p\u003E","label":"5. Submit the claim"}]},{"gridType":"gridImageBlock","gtmId":"","gtmClass":"","image":"/media/tw3bdoxp/a-scout-running-through-inflatable-obstacle-coursemin.jpg","width":6000,"height":4000,"altText":"A Cub in a red tshirt and necker smiling and running through an inflatable obstacle course","caption":"","link":null},{"gridType":"RichTextBlock","content":"\u003Ch3\u003ETop tips and further information\u003C/h3\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":false,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003ENo. To apply for Gift Aid you need to be\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/charity-recognition-hmrc\u0022 target=\u0022_blank\u0022 title=\u0022HMRC charity recognition\u0022\u003E\u003Cspan\u003Erecognised as a charity by HMRC\u003C/span\u003E\u003C/a\u003E. Scout Groups are given an \u2018exception\u2019 and not required to register with the Charity Commission unless:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Etheir income is more than \u00A3100,000\u003Cbr /\u003E\u003Cbr /\u003E\u003C/li\u003E\n\u003Cli\u003Eor, they have permanent endowment\u003Cbr /\u003E\u003Cbr /\u003E\u003C/li\u003E\n\u003Cli\u003Eor, they own land or buildings.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EA Scout or Guide charity that has permanent endowment or owns a building must register if its income is more than \u00A35,000.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E\u2018Excepted\u2019 Scout Groups\u003C/strong\u003E: you\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003Ecan\u2019t\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Euse or cite the District, County or The Scout Association\u2019s charity numbers as your own. HMRC will provide you with a unique Gift Aid registration number which you can use for fundraising platforms too.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E\u2018Non-excepted\u2019 Scout Groups:\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/strong\u003EIf your Scout Group isn\u2019t classed as \u2018excepted\u2019, you\u2019ll need to register with HMRC as a charity to claim Gift Aid.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ENote:\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003EIn Scotland, Scout Groups and Districts can\u2019t claim Gift Aid unless registered as a separate charity with the Office of the Scottish Charity Regulator.\u003C/p\u003E","label":"Does my Scout Group need a charity number?"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EA person must pay an amount of Income Tax and/or Capital Gains Tax for each tax year that\u2019s equal or more than the amount of tax that all the charities you donate to will reclaim on your donations for that year.\u003C/p\u003E\n\u003Cp\u003EVAT and Council Tax, tax on savings, pension plan or investment income don\u2019t qualify.\u003C/p\u003E","label":"Who\u2019s eligible for Gift Aid?"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EIndividuals pay different amounts of tax to the government depending on their income. This is called \u003Ca href=\u0022https://www.gov.uk/income-tax-rates\u0022\u003EIncome Tax Rate and Bands\u003C/a\u003E. This effects the Gift Aid you may or may not be eligible for, and the tax benefits you could receive.\u003C/p\u003E\n\u003Cp\u003EFamilies on lower incomes, such as those that receive free school meals or with an income below \u00A312,500 per year, may not be eligible for Gift Aid.\u003C/p\u003E\n\u003Cp\u003EIf you\u2019re a Higher Rate taxpayer with income above \u00A350,001 per year, you can claim the difference back from HMRC.\u003Cbr /\u003E\u003Cstrong\u003EFor example:\u003C/strong\u003E You donate \u00A3100 to charity - they claim Gift Aid to make your donation \u00A3125. You pay 40% tax so you can personally claim back \u00A325.00 (\u00A3125 x 20%).\u003C/p\u003E\n\u003Cp\u003EYou can claim the difference either:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethrough your \u003Ca href=\u0022https://www.gov.uk/self-assessment-tax-returns\u0022\u003ESelf Assessment Tax Return\u003C/a\u003E\u003Cbr /\u003E\u003Cbr /\u003E\u003C/li\u003E\n\u003Cli\u003Eby \u003Ca href=\u0022https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\u0022\u003Easking HMRC\u003C/a\u003E to amend your tax code\u003C/li\u003E\n\u003C/ul\u003E","label":"Income tax rates and bands"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003ECharities can claim Gift Aid on a single donation, donations made in the future and any donations made in the past four years. It\u2019s valid until the donor is no longer a UK taxpayer. You must make sure that the donor\u2019s information is accurate at the time your charity makes a Gift Aid claim, eg it\u2019s useful to check if your donors have a new address.\u003C/p\u003E\n\u003Cp\u003EIt\u2019s good practice to send new Gift Aid forms to your supporters to update your database and maximise your Gift Aid claim.\u003C/p\u003E","label":"How long is a Gift Aid declaration valid?"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003E\u003Cspan\u003EIt\u2019s important that these are kept in a secure location \u2013 don\u2019t throw them away. It\u2019s helpful to have an electronic or scanned copy in case something happens to the original or it gets lost. You\u2019ll need access to the Gift Aid declaration forms in case your Scout Group requires an audit.\u003C/span\u003E\u003C/p\u003E","label":"What do I do with someone\u2019s Gift Aid declaration?"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThere are certain guidelines you need to follow.\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003EThe Gift Aid section should be in its own box\u003C/strong\u003E. This text has been approved for you to use in sponsorship and membership fee forms. Insert the appropriate details where you see the **:\u003C/p\u003E\n\u003Cp\u003EBoost your donation by 25p of Gift Aid for every \u00A31 you donate. Gift Aid is reclaimed by the\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003E*Scout Group*\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003Efrom the tax you pay for the current tax year. Your address is needed to identify you as the current UK taxpayer. These details are kept for six financial years for any additional queries regarding your Gift Aid declaration. In order to Gift Aid your donation you must tick the box below:\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E*Insert tick box*\u003C/strong\u003E\u003Cspan\u003E\u00A0\u003C/span\u003EI am a UK taxpayer and understand that if I pay less Income Tax and/or Capital Gains Tax in the current tax year than the amount of Gift Aid claimed on all my donations, it is my responsibility to pay the difference. I want to Gift Aid on my donation and any donations I make in the future, or have made in the past four years to\u003Cspan\u003E\u00A0\u003C/span\u003E\u003Cstrong\u003E*Scout Group*\u003C/strong\u003E.\u003C/p\u003E\n\u003Cp\u003EDate: __ / __ / __\u00A0\u00A0\u00A0\u00A0\u00A0\u00A0\u00A0\u00A0 Full name ________________________________________\u003C/p\u003E","label":"How do I add a Gift Aid section onto a sponsorship form?"}]}]},{"items":[{"type":"Image top","cta":"Complete the Gift Aid form","body":"\u003Cp\u003EIf you\u0027re an individual, you can complete this form to claim Gift Aid.\u003C/p\u003E","link":{"name":"Gift Aid Form - August 2022","id":null,"url":"https://prod-cms.scouts.org.uk//media/gmmnsixu/gift-aid-form-the-scout-association-2025.docx","newWindow":false,"target":"_blank"},"colour":"#f1f1f1","title":"Claim Gift Aid as an individual","image":"/media/tznnso5k/a-scout-doing-some-go-karting.jpg?cc=0,0.12843890564233706,0.000000000000000123453371078,0.027811094357662946\u0026width=800\u0026height=450\u0026v=1dae4cde7fb84e0","imageFocus":"","imageId":77563,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"type":"Image top","cta":"Visit the Government HMRC Gift Aid guidance website","body":"\u003Cp\u003EFor further support or information about Gift Aid, please contact the HMRC Charities Helpline.\u003C/p\u003E\n\u003Cp\u003EYou can call them on 0300 123 1073, between 8.30am to 5pm on Monday to Friday.\u003C/p\u003E","link":{"name":"https://www.gov.uk/claim-gift-aid","id":null,"url":"https://www.gov.uk/claim-gift-aid","newWindow":false,"target":null},"colour":"#f1f1f1","title":"Further information","image":"/media/y2jbvabl/two-squirrel-scouts-using-grass-sledges-rolling-down-a-field-and-wearing-helmets.jpg?width=800\u0026height=450\u0026v=1dadf67f84e7d90","imageFocus":"","imageId":77569,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"searchDescription":"Gift Aid made simple. 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