The school has become a registered charity so it can reclaim basic rate tax on the donations it receives on qualifying gift aid payments made from United Kingdomresident individuals and companies.
Unfortunately, outright payments to a charity in return for services, rights or goods are not gifts, and do not qualify for gift aid.
HM Revenue & Customs specifically state in their gift aid guidance booklet that “Payment of school fees for a specific person do not fall within the gift aid scheme” so your £12,000 will not qualify for relief.
By Jo Nockels
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