Research and analysis

Gift Aid:Understanding donor behaviour

To gain an understanding of what encourages and deters donors from claiming Gift Aid, and to reveal causes of incorrect and ineligible claims.


Gift Aid: Understanding donor behaviour

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Increasing the use of Gift Aid by eligible donors is a government priority. HM Revenue and Customs (HMRC) commissioned this research to examine current reasons for, and barriers to, Gift Aid use. It also looks at views on possible changes to the model Gift Aid Declaration, which HMRC provides for charities to use when collecting donations. The research was conducted in July 2014.

Published 17 November 2014