Ticket to ride

A UK medical charity organises trips for doctors and medical specialists to the third world for two/three weeks where they volunteer their expertise and do not charge fees. These periods are often during the vacation period of the volunteer but it is hard work and can be a life-changing experience.

The charity will organise the flight and accommodation but the volunteer actually pays directly to the airline for the ticket.

It seems to us that a more efficient way of dealing with this transaction is for the volunteer to give a donation to the charity (under Gift Aid) which happens to be the same amount as the cost of the ticket. The charity then pays for the ticket. Both the (higher-rate taxpayer) donor and the charity would benefit if this were under Gift Aid. In a sense the volunteer would receive the benefit of a flight ...