We help you give and we strengthen the causes you give to

Generosity is our cause

Submenu title


girl withdrawing money from an ATM

Withdrawal of personal allowances for high earners

If you're a charitable giver with a taxable income of more than £100,000, your liability for the income tax personal allowance will be gradually withdrawn. It is fully withdrawn when your taxable income surpasses £118,880 (for the 2013/14 tax year), meaning that the marginal rate of income tax on income between £100,000 and £118,880 is 60%!

However, the main forms of charitable giving continue to attract tax relief at the highest rate of tax. This briefing paper provides a detailed analysis of how charity tax reliefs interact with the withdrawal of the personal allowance.

Topics covered:

  • Overview
  • The detail
  • Other forms of charity tax relief that reduce adjusted net income
  • Claiming the reliefs
  • Action points
  • Adjusted net income above £150,000

Generous Newsletter

Monthly emails for supporters. Inspiration, practical tools and guidance to support the causes you love in more meaningful ways.