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For the gift to qualify for Gift Aid, the following conditions must be met.

  • The donation must be a payment of a sum of money.
  • The donor must pay an amount of income tax and/or capital gains tax at least equal to the tax the University will reclaim on the donation in the tax year that the gift is received.
  • A declaration must be made by the donor stating that the gifts should be treated as Gift Aid donations.
  • The donor must not receive excessive benefit in return for the donation.

Further information on donor benefit rules can be obtained from HM Revenue & Customs website.

CORONAVIRUS/COVID-19
FOR STAFF

Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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