2001/02 - 2002/03
Give As You Earn : No Limit

Notes

Employees may authorise participating employers to deduct donations from their gross salary for forwarding to their nominated charities.

Employees receive tax relief in full on their donations.
Gift Aid No lower or upper limit

Notes

Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate tax is treated as having been deducted, so you must pay enough tax for the year to cover the tax witheld from your Gift Aid payment.

Special tax reliefs apply to gifts to charities of certain types of shares and securities.