We operate reduced admission charges for students, senior citizens, disabled etc – to qualify for Gift Aid would they have to make a donation 10 per cent more than the full admission fee?
A. No – to qualify for Gift Aid under this relief, a donation need only be 10 per cent higher than the amount that individual would pay for admission. You do need to bear in mind that many members of such groups will only have limited liability to income tax or capital gains tax and careful explanation of the need to pay sufficient tax may be required.
