Tax Rates 2004   Tax Rates 2004 Graphic
About This Guide Income Tax Capital Gains Tax Corporation Tax Main Capital Allowances Value Added Tax Inheritance Tax Vehicle Benefits Mileage Allowance National Insurance Contributions Key Dates And Deadlines Pension Premiums Profit Related Pay Charitable Giving Savings and Investments Some Useful Rates Stamp Taxes
Charitable Giving

Give As You Earn

  1. Employees may authorise participating employers to deduct donations from their gross salary for forwarding to their nominated charities.


  2. Employees receive tax relief in full on their donations.

Gift Aid

  1. Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate tax is treated as having been deducted, so you must pay enough tax for the year to cover the tax witheld from your Gift Aid payment.

  2. Special tax reliefs apply to gifts to charities of certain types of shares and securities, or land and buildings.