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January 2009
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The arrangements governing Gift Aid for museums and other visitor attractions are changing from Thursday 6 April 2006. Museums currently claiming Gift Aid will need to change their admission arrangements. Background Since 2000, charitable visitor attractions have effectively been able to claim Gift Aid on admission fees paid by UK taxpayers. (Strictly speaking, what the visitor pays is not a fee for admission but a donation, in return for which the attraction offers free admission.) This means that the government refunds the tax paid on the donation given, so that for every pound given by a visitor, HM Revenue and Customs adds an extra 28p. The government announced in late 2003 that it planned to change the rules governing Gift Aid on admissions. Ministers believed that the way the rules were being applied was not in keeping with the spirit of the legislation. Throughout 2004, the MA and others worked with ministers and officials to ensure that the benefits of Gift Aid for our sector were not lost altogether. The Chancellor of the Exchequer announced the new arrangements in his pre-Budget report in December 2004. The new arrangements Museums and others will only be able to claim Gift Aid on daily admission tickets if visitors give at least 10% more than the standard admission fee. (Museums will be able to claim Gift Aid on the whole amount, not just the 10%). To help convince visitors to support the new scheme, a group of organisations representing museums and other attractions have worked together to develop a Gift Aid visitor brand, using the slogan 'give a little, help a lot'. A logo, standard wording for posters and other marketing materials are available to download from www.giftaidvisitor.co.uk. The web site and the development of the materials have been very generously supported by London Zoo. The MA hopes that as many museums as possible will use the new branding. If a visitor is convinced to take part in the scheme at one museum, they are much more likely to donate again when they visit another museum or attraction. These changes only apply to daily admission arrangements. Museums and other attractions will still be able to claim Gift Aid on annual memberships and annual season tickets as before. Some museums may prefer to concentrate on making their season tickets more attractive, rather than seeking additional donations. Further details The rules governing the new scheme, in particular its implications for VAT, are complex and the MA advises museums considering new admission arrangements to seek professional advice. This section gives brief additional details about some of the key points of the new scheme. Some museums may want to ask all visitors to make a donation that is 10% higher than the admission charge so that as many people as possible opt in. This approach is only acceptable if it is absolutely clear that the 10% extra is voluntary and the standard price is clearly publicised. And while anyone can choose to make an additional donation, Gift Aid claims can be made in respect of UK taxpayers. Museums and other eligible attractions will be able to offer benefits to visitors in return for their additional donation. These benefits must not exceed 25% of the value of the total donation. So, for example, if admission to a museum costs £10 and a Gift Aid visitor donates £11, the museum could give a gift worth up to £2.75. Detailed guidance is available from the HM Revenue and Customs web site: www.hmrc.gov.uk/charities/guidance-notes/chapter3/index.htm. The guidance includes useful FAQs near the bottom of the page. There is also information about a helpline to call for more advice. For additional guidelines from HMRC, published July 2006, click here ^ TOP
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