In this section:

Educational school trips

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.

On this page:

Donations for school trips that qualify for Gift Aid
Benefit value limits on school trip donations
Contacting the HMRC Charities Helpline
More useful links

Donations for school trips that qualify for Gift Aid

A donation for a school trip will only qualify for Gift Aid if:

there are no conditions attached to the donation, for example making attendance on the trip dependent on a donation being made - children of parents who do not contribute may not be discriminated against
the donation is non-refundable even if the trip is cancelled - it must be a gift to the school with no conditions attached
the value of any benefit arising from the school trip does not exceed the maximum level allowed (see below)

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Benefit value limits on school trip donations

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.

Benefit value limits for donations

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.

Example 1

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.

Example 2

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

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Contacting the HMRC Charities Helpline

For more help you can contact the Charities Helpline on Tel 0845 302 0203 (open from 8.00 am to 5.00 pm, Monday to Friday). Select option 6 for Gift Aid.

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