FAQs Gift Aid
What is Gift Aid?
Gift Aid is a simple scheme that allows charities, including
PTAs, to increase the amount raised from donations by UK taxpayers.
Donors complete a Gift Aid declaration, which enables the PTA to
claim back the basic rate of income tax on their donations (around
25% extra) and doesn't cost the taxpayer any more.
Does my PTA have to register with the Charity Commission to
claim Gift Aid?
Not necessarily. Your PTA must register as a charity with the Charity Commission for England and Wales if
its income is more than £5,000 per year. Otherwise, apply to HMRC to become recognised for tax
purposes. Once approved, you will receive a reference number and
confirmation of the date your entitlement to claim Gift Aid begins.
In Scotland, you should apply to the Office of the
Scottish Charity Regulator (OSCR). In Northern Ireland there is
currently no requirement to register with the Charity Commission,
so PTAs should simply apply to HMRC.
What is a Gift Aid declaration?
For outright gifts to your PTA, eligible parents and other
supporters should fill out a Gift Aid declaration form, which you
keep on file. HMRC has a sample declaration form, but you can also
design your own. The signed declaration acts as a statement from
the donor to confirm they want to donate through Gift Aid and for
the PTA to receive the tax back. Supporters only need to sign the
declaration once, as it provides cover for every gift made to the
same charity. It can cover any period the person chooses, and can
include gifts they have made in the past four years as well as
gifts they may make in the future. If your donor stops paying tax,
they should let you know. The PTA must give the donor an adequate
explanation of the personal tax implications associated with making
a Gift Aid donation and be able to demonstrate it has been
Is a signature required on a Gift Aid declaration?
No, HMRC does not require a signature on your Gift Aid
declarations. Declarations can also be made orally, though the
charity will then need to give the donor written confirmation of
On which common PTA activities can we claim Gift Aid?
Some of the most popular PTA activities for which Gift Aid might
- Building and equipment appeals
- A voluntary donation on top of the price of an event
- Sponsorship money
- Non-uniform days
Which activities don't qualify?
If the donor receives a benefit from their money then it is
unlikely to qualify for Gift Aid. Examples include:
- Admission to an event
- Buying items such as books, jumble sale items or food
- Payment for raffle or lottery tickets (including 100
Can Gift Aid be claimed on small cash donations?
The Gift Aid Small Donations Scheme (GASDS) is
designed for small cash donations such as bucket donations at a
school concert, where it would be difficult to obtain a Gift Aid
declaration. To make use of the GASDS, PTAs should already be
claiming Gift Aid and must have at least two years' good claims
history. There's no need to provide donor information when you
How do I make my claim?
You can file your Gift Aid and Gift Aid Small Donations Scheme
(GASDS) claims using HMRC's online service or by using a paper
Are there any easier ways to claim Gift Aid?
If your PTA uses an online giving platform, such as JustGiving
or Golden Giving, they will collect Gift Aid from the government on
your behalf. Download and fill in the forms from the website of
your chosen platform.
The above is intended as guidance only. We recommend that you
contact the relevant organisations with specific reference to
insurance, legal, health and safety and child protection
requirements. Community Inspired Ltd cannot be held responsible for
any decisions or actions taken by a PTA based on the guidance
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