Why are some donations not eligible for Gift Aid?

Non-UK taxpayers

Donations from non-UK taxpayers are not eligible for Gift Aid.

UK taxpayers

HM Revenue and Customs (HMRC) doesn't let us (Justgiving) reclaim Gift Aid on your donation if you told us that:

1. the donation was on behalf of someone else or a group of people
2. the donation was on behalf of a company
3. you were sponsoring a family member or friend doing an overseas event
4. the donation was made in return for goods, rights or services
   

1. The donation was on behalf of someone else or a group of people
   
   For a donation to be eligible for Gift Aid, it must be made by a UK taxpayer.
   
   Then, according to HMRC rules, you can only make a Gift Aid declaration on your own money - the money on which you personally pay tax.
   
   If you have stated that you collected money from other donors and are making one collective donation on everyone?s behalf, you are not legally allowed to ask for Gift Aid to be reclaimed and added to your donation.
   
   This is because you cannot make a legal Gift Aid declaration on behalf of someone else, even if they are themselves a UK taxpayer. The only way around this is to ask each person to make their own donation and Gift Aid declaration on the site.
   
   The exception to the rule:
   If you are entering someone else's details because you are helping them use a computer for a legitimate reason - eg if they are visually impaired - you can ask their permission and tick the Gift Aid box on their behalf.
   
   This only applies if you pay with their credit/debit card and fill in their details (name and address) on the Gift Aid declaration form when making their donation.
   
   If you have any more questions about Gift Aid, please contact our helpdesk.
   
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2. The donation was on behalf of a company
   
   If you are making a donation on behalf of a company, or using a company credit card, the donation is not eligible for Gift Aid because charities are not allowed to reclaim Gift Aid on donations by companies.
   
   However, the company is entitled to claim tax relief on the donation.
   
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3. You were donating to a family member or friend doing an overseas event
   
   HMRC puts restrictions on reclaiming Gift Aid on donations for some types of events ? particularly overseas treks and other events where the charity contributes to some, or all, of the cost of the trip. Charities tend to set targets for their fundraisers, so that they can make provision for expenses like airfares and accommodation. HMRC considers these as benefits to the fundraiser, which is why they apply restrictions.
   
   Even if you are a UK taxpayer, you can't reclaim Gift Aid on your donation if you are:
   
   - married to the page owner or any team member
   
   - a relative (brother, sister) ancestor (eg mother) or lineal descendant (eg grandson)
   
   - married to a relative of the page owner
   
   - donating on behalf of a company
   
   - the fundraiser doing the event
   
   
4. The donation was made in return for goods, rights or services

   Only freewill gifts are eligible for the Gift Aid scheme. Payments made for tickets that grant admission to charity events, raffles or auctions are not eligible for Gift Aid reclaim.