Conditions

For a Gift Aid payment to be valid certain conditions have to be fulfilled:

  • it should be payment of a sum of money
  • it should not be subject to any repayment conditions
  • it cannot be made under the payroll giving scheme
  • it cannot be conditional on the charity acquiring property from the donor or anyone associated with the donor and
  • any benefits associated with the gift must be within specific permitted parameters.

HMRC has published full guidance on the conditions for Gift Aid donations from 6 April 2000.

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