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Education is free in schools other than independent schools - including trips made as part of the curriculum during school hours. Non-independent schools can't charge for these trips, but may ask for voluntary payments towards the cost of the trip. Parents must be made aware that the contribution is not compulsory.
This guide explains the circumstances in which these payments qualify for Gift Aid.
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A donation for a school trip will only qualify for Gift Aid if:
Donations for school trips do not qualify for Gift Aid if the overall cost of the trip (referred to as the 'benefit') exceeds a certain level in relation to the donation.
Amount of donation |
Benefit value limit |
|---|---|
£0 -100 |
25% of the donation |
£101 - £1,000 |
£25 |
Above £1,000 donated up to and including 5 April 2007 |
2.5% of the donation |
Above £10,000 donated up to and including 5 April 2007 |
£250 |
Above £1,000 donated on or after 6 April 2007 |
5% of the donation |
Above £10,000 donated on or after 6 April 2007 |
£500 |
'Benefits' typically include travel costs, trip insurance, cost of entry, educational materials, cost of food and drink and any other costs associated with the trip. Costs can be averaged per pupil if appropriate.
In practice - and as shown in the examples below - it is likely that the benefits associated with a school trip contribution will exceed the benefit limits and so the donation won't qualify for Gift Aid.
A school trip to a museum costs £8 per child (transport £5, entry £2 and brochure £1). The school asks for a voluntary payment of £10. Although the payment is voluntary, it doesn't qualify for Gift Aid because the value of the benefit provided to the donor is £8, which is 80% of the donation amount. This far exceeds the 25% limit of the donation which is equal to £2.50.
For the same school trip, the school asks for a donation of £10 but the parent decides to give £15. The additional £5 counts as a Gift Aid donation but the £10 doesn't.
Any voluntary payment above the requested donation will qualify for Gift Aid provided the requested donation covers the cost of all the benefits.
Find out more about providing benefits in return for donations
For more help you can contact the Charities Helpline. Select option 6 for Gift Aid.
Contact the Charities Helpline
Read more about educational school trips in the detailed guidance notes
How to make a Gift Aid repayment claim