Benutzer:Markus Schulenburg/Gift Aid

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Vorlage:Multiple issues

Gift Aid ist eine im Vereinigten Königreich eingeführte Steuervergünstigung um steuersparende Spenden von natürlichen Personen an karitative Organisationen zu ermöglichen. Mit dem Finance Act 1990 wurde Gift Aid als Steuervergünstigung für Geld-Spenden über 600 Pfund Sterling (£) am 1. Oktober 1990 eingeführt.[1] In der Neufassung vom April 2000 wurde die Untergrenze für Geld-Speden aufgehoben. In den United Kingdom Corporation Tax wurde für Geld-Spenden von Unternehmen eine ähliche Regelung eingeführt.


This threshold was successively reduced, in April 2000 when the policy was substantially revised and the minimum donation limit removed entirely. A similar policy applies to charitable donations by companies that are subject to the UK corporation tax.

Gift Aid was originally intended only for cash donations. However since 2006, HMRC compliant systems have been introduced to allow tax on the income earned by charity shops acting as an agent allowing for the donor to be reclaimed. In order for the charity to operate effectively they will need HMRC-approved systems to be able to record and track the progress of each item from receipt to sale and confirm with the donor that the donation should still go ahead.[2]

Details

Gift Aid allows individuals who are subject to UK income tax to complete a simple, short declaration that they are a UK taxpayer. Any cash donations that the taxpayer makes to the charity after making a declaration are treated as being made after deduction of income tax at the basic rate (20% in 2011), and the charity can reclaim the basic rate income tax paid on the gift from HMRC. For a basic-rate taxpayer, this adds approximately 25% to the value of any gift made under Gift Aid. Higher-rate taxpayers can claim income tax relief, above and beyond the amount claimed directly by the charities. The rate of the relief for higher-rate taxpayers in 2011 is usually 20%, the difference between the basic rate (20%) and the higher rate (40%) of income tax, although recipients of dividend income (taxed at 10% and 32.5%) can achieve a higher rate of tax relief (22.5%).

Originally, declarations had to be made in writing. Declarations can now be made orally, but the charity must confirm the declaration in writing and keep a copy of the confirmation. If the taxpayer incorrectly makes a declaration, the charity is still able to reclaim the tax that should have been paid on the gift, but the individual is required to pay the same amount to HMRC to make up the difference.

Gift Aid can only be reclaimed on money donated by UK taxpayers. Non-UK taxpayers can make donations but the donation will not be eligible for a tax reclaim from HMRC.

The first charity to introduce Gift Aid on donated goods – where the tax is reclaimed on the value of the goods when sold – was Sue Ryder Care.[3]

Revenue to HMRC

Not all monies paid to HMRC during this transaction are refunded.

  • Any National Insurance contributions paid by the employer and employee are not refunded.
  • Although all income tax paid by the higher-rate taxpayer is refunded, the way this is implemented has the effect of making the cost of the donation smaller than the higher-rate taxpayer may have intended as the following example illustrates:
£125.00 total received by charity £125.00 gross income before taxes
less £25.00 the refund from HMRC to the charity less £50.00 higher rate (40%) imposed on giver
equals £100.00 paid to charity equals £75.00 net income received by giver
less £25.00 the refund from HMRC to the giver less £75.00 cost of donation to giver
equals £75.00 cost of donation to giver £0.00 difference kept by HMRC

The giver has only really donated £75 of net income, despite having made a payment of £100.

  • If the charity does not reclaim the tax this money stays with The Treasury.
  • If the giver does not submit a properly completed self-assessment, the refund to the giver stays with The Treasury.


Literatur

  • James Kessler QC & Oliver Marre: Taxation of Charities and Non-Profit Organisations. 9th edition Auflage. Key Haven Publications, 2013 (HTML [abgerufen am 25. Mai 2014]).

Weblinks

Einzelnachweise

  1. ↑ Charities. Her Majesty’s Stationery Office, abgerufen am 25. Mai 2014.
  2. ↑ Selling goods on behalf of individuals. HM Revenue and Customs. 1. Januar 2008. Abgerufen am 23. April 2009.
  3. ↑ Sue Ryder Care reclaims £1million extra from the tax man. Sue Ryder Care. 28. August 2007. Abgerufen am 23. April 2009. 
[[Kategorie:Steuerrecht (Vereinigtes Königreich)‎]]
[[Kategorie:Kultur (Vereinigtes Königreich)‎]]
[[Kategorie:Organisation (Vereinigtes Königreich)‎]]
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