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Charitable Donations

Volume 457: debated on Tuesday 6 March 2007

To ask the Chancellor of the Exchequer what research he has (a) commissioned and (b) evaluated into the effectiveness of Gift Aid tax relief in promoting charitable giving. (125731)

Since 2003, HMRC has commissioned the following research projects on charitable giving:

Individuals' Donations to Charities and their Use of Tax Relief;

Research on Charities;

Companies' Donations to Charities; and

Qualitative Research with High Net Worth Individuals.

The research on Individuals' Donations to Charities and their Use of Tax Relief is of most direct relevance. A copy of the research report is available at:

www.hmrc.gov.uk/research/rep9-main.pdf