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The position of state schools on gift aid tax relief

17 October 2018 / Charles Pascoe
Issue: 4668 / Categories: Comment & Analysis

Lesson learned


Key points

  • HMRC reviewed gift aid to pay for religious tuition in state schools.
  • Relief was refused for donations to fund schools’ running costs.
  • Gifts for some purposes such as building funds are always relievable.
  • Letters asking for donations must state parents are not obliged to pay them.

For more than three years HMRC had been arguing with several state schools that gift aid tax relief was not available on voluntary donations (referred to as ‘voluntary contributions’ in the Education Act 1996)...

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