A Revenue 'Auditor' is coming to inspect some gift aid claims for a small animal charity. We've heard a rumour that HMRC are trying to move the gift aid goal posts so that you can't claim gift aid on a donation made when you rehome a dog or cat. Does anyone have any experience of this and what should I expect / look out for? The charity is staffed by volunteers and they are understandably agitated.
Felicity Huston
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Clue is in the title, isn't it?
"Gift Aid" is available for gifts, not payments in consideration for supplies of goods and services. Getting a dog or cat from a shop would normally cost money. If a "donation" is in lieu of payment, then it is not a donation. I believe for amounts below £100, the limit for value received by the donor is 25% of the donation for gift aid to be available.
This is not "moving the goalposts", it is and has always been a cardinal principle of the scheme??
I am not for sale, for a donation or otherwise, by the way.