Question to the Department for Digital, Culture, Media & Sport:

To ask Her Majesty's Government what consideration they have given to introducing schemes to encourage charitable donations during the COVID-19 pandemic, including giving donors 100 per cent of tax relief rather than splitting that relief through Gift Aid.

In recognition of the vital role that the charity sector plays in the UK, the Government has long provided tax reliefs to help charities carry out their charitable aims. This includes the provision of tax reliefs directly to charities to increase the amount they have to spend on charitable activities; and on donations, to incentivise charitable giving. Gift Aid is widely supported and is worth around £1.3billion (2018-19). Giving 100% tax relief to the donor for donations to charities would mean charities losing out on valuable Gift Aid income. However, those who wish to receive 100% tax relief can make their donations through Payroll Giving.

As part of the government’s £750million support package for charities, the government announced it would match-fund public donations to the BBC’s Big Night In charity appeal on 23 April, starting with a contribution of at least £20 million to the National Emergencies Trust appeal. The event has raised over £33 million in donations from the general public. We encourage the public to continue donating to the National Emergencies Trust appeal, which is coordinating national support for local charities doing vital work during the pandemic.