For over 35 years, CTG has been at the forefront of campaigning for change on issues relating to charity taxation. We have made a serious contribution to the debate on tax concessions for charities as well as on incentives to encourage charitable giving.

In the past, we have worked to negotiate significant tax concessions for charities and have helped to prevent additional tax being paid by the sector.

Here, you will find more information about our current policy priorities and the action that we are taking to navigate the obstacles to a fairer charity tax system.

An overview of recent developments and current issues can be found in this policy briefing, prepared for members.

CTG Charity Member briefing (January 2020)

VAT

• Advertising
• Making Tax Digital
• VAT research project
• Grants and sponsorship VAT guidance
• EU Commission VAT proposals
• Investment Management fees/fundraising exemption post University of Cambridge case
• Simplification of VAT Partial Exemption/Capital Goods Scheme
• Review of RCP thresholds
• VAT refunds
• Cultural exemption definition
• VAT grouping
• VAT registration threshold changes
• Implications of Brexit
• Securing a Sveda/Longridge Business Brief
• E-publications
• VAT and cathedrals
• VAT and wills
• Cost-sharing exemption
• Temporary workers
• VAT domestic reverse charge for building and construction services

Gift Aid/giving policy

• Future of Gift Aid working group
• Content of Gift Aid Declarations
• Facebook Donate
• Donor benefits guidance (in consequence rule etc)
• Ideas for new giving incentives
• Corporate Gift Aid
• Higher rate relief
• Universal Gift Aid Database or similar
• GDPR implications for Gift Aid
• “Gone aways”
• Treatment of virtual gifts
• Best practice where insufficient tax has been paid to cover a Gift Aid claim
• Gift Aid and online fundraising
• Charitable Remainder Gifts (Living Legacies)
• Retail Gift Aid developments
• Fundraising regulator – Gift Aid content
• Gift Aid Awareness day
• Payroll giving
• Gift Aid Small Donations Scheme (GASDS)
• Intermediaries legislation
• Social Investment Tax Relief
• Cultural Gifts Scheme
• IHT review by the OTS
• Devolution of Gift Aid (unless there is a major change in rates)

Property issues including business rates

• Protecting business rates relief and making the claims process simpler
• Implications of the recent cases including York Museums
• Implementation of the Barclay Review
• Proposed Welsh consultation on charity rates
• Review of rates in Northern Ireland
• Monitoring potential issues (including State Aid, private schools, appeals etc)
• Revaluation of reliefs in 2020
• Community Infrastructure Levy reforms
• Retail Discount
• Charity Tax Commission proposals on future of rates

 Other tax issues, including administration of taxes

• Work with HMRC on the cumulative impact of taxation (and associated compliance) on charities
• Increased scrutiny of charity tax returns particularly grant-funding bodies and overseas aid
• Extension of Off Payroll Working (IR35) rules to the private sector
• Corporate Criminal Offence (ensuring charities are compliant)
• Charity tax returns
• Tax and trading issues
• Apprenticeship Levy
• RDEC/tax incentives for R&D
• Insurance Premium Tax
• Probate fees
• EU’s Fifth Money Laundering Directive/Trust Registration Service
• Charities SORP – gift aid changes
• Employer provided living accommodation
• Employment Allowance
• CAIFs
• Corporation Tax Reliefs (MGETR, Theatre Tax Relief, Orchestra Tax Relief etc)
• Tax Strategy documents
• Taxation of trusts
• Common Reporting Standard
• Miscellaneous trading income threshold