Various tax incentives are available to individuals and companies to encourage giving to charity.

This guide outlines the key methods of making donations to charity tax effectively (other than Gift Aid) and incorporates the VAT implications of some of these forms of giving.

Latest version updated July 2015

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.