Charity Tax Relief statistics consultation
HMRC proposes making the following changes to the Charity Tax Relief statistics publication:
- Discontinue table 3 (Gift Aid donations amounts), as similar statistics are available in table 1.Table 3 includes amount donated by individuals, net and gross of Basic Rate Income Tax.
- Discontinue table 5 (Self Assessment individuals’ donations by tax year) which is the same as the totals lines for each of table 6 and table 7, except it is a time series which allows for comparison to previous years. The previous years’ data would still be available in the National Archives.
- Remove the columns with means and medians from tables 5 to 7 (donations by Self Assessment taxpayers). We will continue to publish the number of donors and the value of the donations they declare so that users may calculate averages.
- We will also add information to the same tables about donors who ask HMRC to treat Gift Aid donations as if they were made the previous year, if it is practical for us to do so.
- Discontinue tables 6a (Self Assessment taxpayers’ donations by main income source), 6b (by age) and 6f (by gender).
- Add a column for relief for corporate donations into tables 1 and 2.
- Making the above changes would lead to a renumbering of the remaining tables.
The deadline for responses is 16 January 2023.