We act for a new charity – an art gallery – which has a trading subsidiary. Membership of the charity costs £30 a year which can be gift aided. In return for the subscription the subscriber gets invitations to private views and exhibitions and 5% off anything bought in the shop.
We have asked HMRC for guidance as to how to police the limit on the value of benefits for gift aid purposes.
However the department seem reluctant to help and simply quote the relevant section which is ITA 2007 s 418.
We have pointed out that certain national galleries allow up to 10% to gift-aiding subscribers off anything purchased in their shops or restaurants.
As far as we are aware there seems to be no policing of that; or are we wrong and is there some computerised gremlin somewhere getting ready to cancel...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
