Gift Aid
| Income Tax Allowances |
2006/07 (£) |
2007/08 (£) |
| Personal Allowance |
|
|
| Personal allowance for people aged 65-74
|
|
|
| Personal allowance for people aged 75 and
over |
|
|
| Income limit for age-related allowances
|
|
|
| Married couple's allowance for people
born before 6 April 1935 |
|
|
| Married couple's allowance - aged 75 or
more |
|
|
| Minimum amount of married couple's
allowance |
|
|
| Blind person's allowance |
|
|
Gift Aid
To encourage additional Gift Aid donations, the scope of the exemption which allows for the right of free admission to donors to be disregarded as a benefit will be expanded to allow more types of charities to benefit. In addition, the exemption will be amended, so Gift Aid will apply where a donation is at least 10% more than the normal admission charge or where a donation results in the unlimited right of admission for a period of not less than 12 months.
These changes will be introduced in April 2006 to allow time for charities to make any necessary changes.