RE1831 - Gift Aid relief: conditions for relief

The conditions for individuals’ Gift Aid relief for are:

• the individual must be resident in the UK, or be a Crown servant serving overseas. Non-residents can only claim relief if the gift is made from income charged to UK tax
• any benefits received by the donor or persons connected with him, as a consequence of the gift, must be within statutory limits - see RE1840
• the donation must not be repayable; must not be made through a Payroll Giving scheme; and must not be connected with any acquisition of property from the individual or any connected person
• the donor must give the charity an appropriate declaration - see RE1841