Research and analysis

Charitable giving and Gift Aid research

This report increased HMRC's evidence about charitable giving and the use of Gift Aid.

From:
HM Revenue & Customs
Published
19 March 2018

Documents

Charitable Giving and Gift Aid research report

Ref: HMRC Research Report 482

PDF, 855 KB, 49 pages

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Charitable Giving and Gift Aid technical report

Ref: HMRC Research Report 483

PDF, 1010 KB, 48 pages

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Details

Gift Aid is an important source of income for charities through the provision of tax relief on charitable donations from individuals in the UK. This research aimed to:

  • estimate the value of the Gift Aid tax gap and unclaimed Gift Aid by generating reliable estimates for the prevalence of charitable giving and the value it generates
  • develop an understanding of correct and incorrect Gift Aid behaviours among donors

The research comprised of 1,377 telephone interviews with individuals aged 16 or older. Those identified as donors in the survey were asked questions about:

  • the frequency and value of donations in the previous 12 months, and in the previous 4 weeks
  • use of Gift Aid
  • reasons for not using Gift Aid
  • understanding of Gift Aid
  • attitudes towards tax
  • aptitude for form-filling

The evidence enabled estimates of the proportion and value of Gift Aid claimed correctly or incorrectly. Respondents were categorised based on whether they claimed Gift Aid ‘always’, ‘sometimes’ or ‘never’, and whether they did so correctly or not.

Published 19 March 2018