Donor benefit limits
The statutory limits for donor benefits are linked to the size of the donation using the following calculations:
| Size of donation inc VAT | Size of donation inc VAT Calculation of max limit donor benefit |
|---|---|
| £0-£100 | 25% of donation |
| £101 and over | £25 plus 5% of donation over £101 up to a maximum of £2,500 for a donation of £49,600 or more. |
More guidance on application of the donor benefit limits can be found at HMRC’s Chapter 3.21 guidance.
CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.
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