Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

This guide is also available in Welsh (Cymraeg).

The tax goes to you or the charity. How this works depends on whether you donate:

This also applies to sole traders and partnerships. There are different rules for limited companies.

If you want to donate to a sports club, check if it’s registered as a community amateur sports club (CASC). You cannot donate to a CASC through Payroll Giving.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.