Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Ticket to ride

24 September 2008
Issue: 4177 / Categories: Forum & Feedback
The tax and Gift Aid implications of a flight provided to a donor by a charity

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 ...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon