Gift Aid Tickets

Gift Aid Tickets

What is Gift Aid?

Gift Aid is administered by HM Revenue & Customs (HMRC). Gift Aid enables eligible charities to reclaim 25p from HMRC on every £1 that is donated to the charity (subject to certain conditions). Broadly, in order for Gift Aid to be claimed, the donor must be a UK taxpayer and pay an amount of UK income tax and/or capital gains tax for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all charities and Community Amateur Sports Clubs (CASCs) will claim in respect of donations by you to such charities or CASCs for that tax year.

If you pay UK income tax at the higher rate (currently 40%) or additional rate (currently 45%), you may also be able to reclaim the difference between such applicable rate and the basic rate of UK income tax (currently 20%) from HMRC using your Self-Assessment tax return.

Why can the Phoenix claim Gift Aid if I make a donation as part of my ticket purchase?

Certain conditions must be satisfied in order for a charity to claim Gift Aid on a ticket price, including that the price of the “Gift Aid ticket” must be increased to include a donation of at least 10% of the standard ticket price. As a result, the cost of a Gift Aid ticket includes the cost of the standard ticket plus a 10% donation. Once a person (who is eligible for Gift Aid) has purchased a Gift Aid ticket, the Phoenix can claim Gift Aid on the entire cost of that Gift Aid ticket.

Why can’t I buy a Gift Aid ticket for every performance at the Phoenix?

Not all Phoenix screenings are eligible under the relevant rules for Gift Aid treatment in the manner outlined above. Screenings that would not be eligible under the current rules include: private screenings; screenings on specific formats; screenings with live musical accompaniment; stand-alone Q&As, talks, master-classes and panel discussions; and free screenings.

Why can’t the Phoenix claim Gift Aid on tickets (that include a donation) for friends?

The relevant Gift Aid rules stipulate that you can only make a Gift Aid claim on those tickets (with donations) for yourself and family members.