The government is looking into ways to allow museums to claim more Gift Aid from higher-rate taxpayers.

A report released last month by the Office of the Third Sector (OTS), entitled Real Help for Communities: Volunteers, Charities and Social Enterprises, stated: "HM Revenue and Customs (HMRC), on behalf of HM Treasury, is exploring potential research around the likely behavioural effect on donors of redirecting the higher-rate element of Gift Aid from donors to charities."

Under the current scheme, if a donor gifts at least 10 per cent over a museum's admission price, the government will give the museum the tax on the full amount of the ticket and the gift at the standard rate, even if the donor is a higher-rate payer.

The results of the research are expected to be announced this autumn. "It is a scrap of good news," said Ken Robinson, the chairman of the Attractions Gift Aid Liaison Group.

It is not the first time that the HMRC has looked at the issue, he added, but it has been resistant to making changes in the past because of the difficulties of confirming the tax bands of individual donors and the political implications of introducing a composite rate.

Real Help for Communities also unveiled plans for a corporate giving and philanthropy summit to be held this summer, at which a giving and philanthropy ambassador would be appointed to work in partnership with the OTS and the private and third sectors.

A spokesman for the Department for Culture, Media and Sport (DCMS) said: "The key point is that the government wants to encourage planned and tax-effective charitable giving. Alongside that, there is also scope to strengthen museums' fundraising and donor cultivation skills, and we are exploring how we can help them to do that."

The report coincides with a DCMS warning that the settlement for year three (2010-11) of the Comprehensive Spending Review is vulnerable, although to what extent is still to be considered.

A survey by Arts and Business (A&B) found that in 2007-08, there was £687m worth of private investment in culture, an increase of 12 per cent on 2006-07.

Individual giving rose 25 per cent to £382m, but business investment in the arts was 7 per cent down on 2006-07.

However, the museums and heritage sector is faring better than others, taking 48.4 per cent of total private investment in the arts.
Colin Tweedy, A&B's chief executive, advised museums to practise "friend-raising" as well as fundraising.

"Even if they can't support you over the next few years, they will remember you," he said. "Don't just write them off."
Correction

The correct figure for private sector investment in culture in 2007/08 was £687m, and not £6.87m, and investment from individuals reached £382m, not £3.82m, as was originally stated in this article.