Individual donors have been able to obtain income tax relief on gifts of shares and securities since 6 April 2000. The tax relief was extended in 2002 to cover a gift of land. Corporate donors are similarly able to enjoy tax reliefs on gifts of shares, securities and land.

The tax relief is available where a donor gives or sells a qualifying investment to a UK charity at less than market value. The donor must give or sell his or her entire interest in the investment.

HMRC has published full guidance on the giving of land, buildings, shares and securities to charity.