Fundraising news, ideas and inspiration for professional charity fundraisers

New edition of Charity Tax Map offers guidance on tax reliefs and compliance

New edition of Charity Tax Map offers guidance on tax reliefs and compliance

The Charity Tax Group has published a new edition of its Charity Tax Map which offers detailed information and advice on the taxes that charities are subject to and the tax reliefs available.

The first edition of the Charity Tax Map was published in February 2011, and has become a valued reference document for charities and policy makers.

The second edition has been undertaken by the Group with help from specialist volunteers, and covers the impact of two Finance Acts and other legislative changes.

Updated content relevant to fundraising include:


  • ./guidance on the VAT consequences of both grants and contracts
  • changes to the VAT treatment of bulk mailing postal services

Gift Aid

  • new ./guidance from HMRC on declarations, changes to the benefits rules, retention of records
  • the Gift Aid Small Donations Scheme

Other taxes

  • the direct tax position on payments for use of charity’s logo, business sponsorship and sale of donated goods
  • the new reduced rate of IHT which applies where 10% or more of a deceased’s net is left to charity
  • the Tainted Charitable Donations (TCD) rules

Tool for navigation taxes and reliefs

Included with the publication is the Charity Tax Map Matrix which provides charities with an indication of the taxes and reliefs that might be relevant for particular types of activities. The CTG points out that "it is not intended to be a definitive analysis but, rather, a useful signposting tool".

CTG Chairman, John Hemming said: "The Charity Tax Map navigates charities to the reliefs to which they are entitled. It will also ensure that they are fully aware of all the tax responsibilities their charity faces. By revealing the full extent of the tax burden on charities, we hope that the Government will take steps to simplify parts of the tax system and its processes".

The Charity Tax Group (CTG) has over 400 members of all sizes representing all types of charitable activity. It was set up in 1982 to make representations to Government on charity taxation and it has since become the leading voice for the sector on this issue.

The Charity Tax Map 2012 is available as a free PDF download.

Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world's first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of Research massive growth in giving.

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