Yes - if the tickets do not exceed the benefit rule, then yes. If the value of the ticket is below the maximum values as below, then gift aid can be claimed. If it exceeds the limit, it cannot. The value is cost to the donor – so base it on the fee others would have to pay for the ticket. If it is an event that is not open to the public (so there is no ticket price), the value of the benefit should be calculated with reference to the cost of the event to you and the number of guests. See the Donor benefits section above for more info
|
Donation Amount |
Maximum value of benefit |
|
Less than £100 |
25% of donation amount |
|
Over £101 |
£25 plus 5% of anything over £100, up to a maximum value benefit of £2,500 |
