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Gift Aid is a procedure where the University can reclaim from HM Revenue & Customs (HMRC) the basic rate of income tax on a donation given to the University by a UK taxpaying individual. Currently the University is able to increase the value of the donation by 25%.

E.g. A donation of £100 using Gift Aid in tax year 2013/2014 is worth £125 to the University.

Gift Aid declarations, which are effective even if completed retrospectively, are available to download from the Finance Division's web page - see Appendix B. The Development and Alumni Relations Office (CUDAR) deals with claims to HMRC in respect of the Gift Aid scheme.



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