Charities and Lump Sum Donations

12.2.1.L8 Updated on:

The Lump Sum Donation Scheme

If you give money to a charity using the Lump Sum Donation scheme the charity can benefit from special tax rules and get an additional 25% of the lump sum given. For example:

  • you give £800 to a local charity
  • this is treated as a gross payment of £1,000 less £200 tax (at 20p in the £) the charity, being exempt from income tax
  • They can claim the tax of £200 so your donation of £800 is worth £1,000 to the charity

There are a number of rules that apply to the way the donation is made before this benefit can be given.

For details see Making a Donation.

The website also gives information about the effect of the Lump Sum Donation Scheme rules if you are :

  • giving lump sum donations through payroll
  • paying money to charity when you don’t pay income tax
  • holding events to raise money, collections and sponsorships
  • a trust, estate or partnership

For more information contact

Customer and Local Services, Phillip Le Feuvre House, La Motte Street, St Helier, Jersey, JE4 8PE

Tel: +44 1534 444444
Open: Monday to Friday 9am – 5pm