Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she will take steps to amend Gift Aid regulations to allow charitable (a) zoos and (b) aquariums to claim on the price of admission.

The Government recognises the important work the charity sector does in the UK, which is why we currently provide tax reliefs to charities and their donors worth over £6 billion per year, including over £1.6 billion in Gift Aid.

Gift Aid is intended to be claimed only on freely given donations rather than on payments for goods or services such as admission fees. This is why charitable zoos or aquariums may not claim gift aid on the price of a single admission. However, they can claim gift aid on donations that go beyond the 'goods and services' element of a single admission and are given freely to support the charity's purpose. Such charities may claim Gift Aid on the sale of a ticket where either: the ticket gives the buyer access to view charity property (which by definition includes plants and animals) for a full year; or the buyer pays a freely given 10% Gift Aid ‘premium’ on top of the standard admission price.