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Charitable giving: tax relief for higher and additional rate taxpayers

There are three income tax rates applied in the UK (other than Scotland) being the basic rate, a higher rate and for the highest earners an additional rate. This paper explains the tax reliefs available to higher and additional rate taxpayers for gifts under Gift Aid, for shares and securities, gifts of land and for payroll giving.

Topics included:

  • How does Gift Aid impact on higher or additional rate taxpayers?
  • What are the tax planning points when it comes to Gift Aid and higher or additional rate taxpayers?
  • What are the reliefs avaiable to higher rate taxpayers on the gift of shares, securities, land and property?
  • How does payroll giving impact higher rate taxpayers?
  • How can the various Stewardship giving accounts help higher rate taxpayers?