Splitting payments between gifts and payments for goods or services
Where the value of benefits provided exceeds the donor benefit limits, a charity can choose to split a payment between the amount to cover the cost of the benefit, and the additional amount that can be treated as a gift which can qualify for Gift Aid.
However, there are two conditions:
- It must be possible to [easily] buy the benefit separately without making a donation, and
- The donor must be aware of the value of the benefit and hence the value of the Gift Aid donation
More guidance on split payments
| Source | Title | Last updated | URL |
|---|---|---|---|
| HM Revenue & Customs | Gift Aid: Chapter 3.25 Split payments | 5 December 2025 | Read more |
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.
© 2006 - 2026 Charity Tax Group. All rights reserved.
Report an issue with Splitting payments between gifts and payments for goods or services
