Limit Notes Employees may authorise participating employers to deduct donations from their gross salary for forwarding to their nominated charities.
Employees receive tax relief in full on their donations.
Notes Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate tax is treated as having been deducted, and higher rate relief may also be due. Special tax reliefs apply to gifts to charities of certain types of shares and securities. Legal Disclaimer Copyright 1999 - 2001 Live Networks Ltd.