Charitable Donation Scheme

Who can claim the relief? Donations from individuals

When an individual donates, ORM claims the tax relief. To allow ORM to claim the relief you must complete one of the following forms and give it to the organisation:

If you allow the charity to claim the relief, you will not be able to claim a refund of the same tax yourself.

Calculating the relief on donations from individuals

The relief is calculated by grossing up the donation at the specified rate. The specified rate is currently 31%. This is explained in the following example.

Donations from companies

When a company makes a donation to a charity or approved body, it is the company that claims the relief. There is no grossing up arrangement in this case.

Calculating the relief on donations from companies