HL Deb 11 November 1998 vol 594 c95WA
Lord Skidelsky

asked Her Majesty's Government:

  1. (a) what is the amount paid over to charities by the Inland Revenue under the Gift Aid scheme in each of the past five years; and
  2. (b) what is the amount currently allowed in higher rate tax relief for charitable donations. [HL3690]

Lord McIntosh of Haringey

Basic rate income tax repayments to charities in respect of Gift Aid donations for the last five years for which information is available are shown in the table.

Tax repayments to charities on Gift Aid donations1
£ million
1993–94 82
1994–95 114
1995–96 110
1996–97 134
1997–982 177
1 Repayments are shown in the year in which the claim was made.
2 Provisional.

Additional relief claimed by higher rate taxpayers is provisionally estimated for 1997–98 at around £50 million for donations under deed of covenant and £40 million for donations under the Gift Aid scheme. These figures are based on the latest Survey of Personal Incomes.