It is possible in certain circumstances for membership subscriptions to be paid under Gift Aid. HMRC will accept that the membership subscription payment may qualify as a Gift Aid donation providing the payment does not:
In terms of valuing the benefits for Gift Aid purposes, newsletters or magazines distributed by charities to provide their members with a regular update about the charity’s work can be excluded.
HMRC has published full guidance on membership subscriptions and Gift Aid.
Charities should also be aware of the VAT implications of memberships.