VAT, Gift Aid and Donations

To comply with HMRC VAT requirements, please find below a summary of how your subscription contribution is split between the value of ‘vatable’ benefits received and the value of the donation:

Friends Subscription

Subscription Level

Value of Benefits (‘vatable’), £

Value of Donation, £

Individual Friend

9

46

Joint Friends (at same address)

9

81

Individual Friend direct debit

9

39

Joint Friends (at same address) direct debit

9

71

Life Friend

90

460

Joint Life Friends (at same address)

90

810

For annual subscriptions we are able to claim Gift Aid (where applicable) on the whole of your contribution, as this falls within the permissible annual benefits you can receive.  However, for Life Friends and Joint Life Friends, Gift Aid (where applicable) is only claimed on the ‘Value of donation’ element of the contribution, because the value of the benefit is above the permissible level.

The benefits of Life and Joint Life subscriptions are valued as above and the additional amount is a donation which will enable the Landmark Trust to continue its important work.  If you wish to purchase the benefits only, without making a donation, please contact the Friends Office.

Patrons Subscription

Subscription Level

Value of Benefits (‘vatable’), £

Value of Donation, £

Individual Patron

125

875

Joint Patron (at same address)

250

1,250

Individual Patron direct debit

125

871

Joint Patron (at same address) direct debit

250

1,250

Life Patron

1,250

8,750

Joint Life Patron (at same address)

2,500

12,500

For the 2020-21 tax year, we were able to claim Gift Aid (where applicable) on the whole contribution of all annual Patrons, as this falls within the permissible annual benefits you can receive. However, for Life Patronage, Gift Aid (where applicable) was only claimed on the ‘Value of donation’ element of the contribution, because the value of the benefit will be above the permissible level. This will be reviewed for 2021-22 at the end of the tax year, and we will write to all Patrons to clarify the situation.