The Charity Tax Group (CTG) campaigns on behalf of charities to seek changes in tax legislation and administration.

Charity Tax Map

The Charity Tax Map, is a detailed study which outlines the impact of taxation on the charitable sector.

The Charity Tax Map:

  • Gives charities details of the 17 different taxes to which they could be subject
  • Looks at the associated compliance requirements
  • Identifies the various tax reliefs available to charities
  • Sorts the taxes and reliefs according to the activities charities undertake in a unique Charity Tax Map matrix
  • Provides charities with a valuable tool to ensure they know which reliefs and taxes apply to them
  • Helps charity trustees assess when they need to take professional advice

The second edition of the Charity Tax Map (published 4 December 2012) can be downloaded here (670KB).

Charity Tax Map first edition Charity Tax Map second edition
Charity Tax Map first edition (2011) Charity Tax Map second edition (2012)

The first edition of the Charity Tax Map was published in February 2011 and has been regarded as an authoritative text on charity taxation. In less than two years since the original publication there have been a significant number of important case law, policy and legislative developments, including two Finance Acts. As part of its efforts to assist charities with taxation issues, CTG - with the help of specialist volunteers - has published this second edition of the Charity Tax Map, to reflect these changes which include the implementation of the cost-sharing exemption, the preparation for the Gift Aid Small Donations Scheme and other practical updates on direct and indirect tax issues.

In his foreword welcoming the latest edition of the Charity Tax Map, the Treasury Minister responsible for Charities, Sajid Javid MP, outlines the Government's commitment to ensuring that tax reliefs are accessible to all those eligible regardless of their size and without placing undue administrative burdens on them. CTG welcomes the Minister's support and looks forward to working with him in the coming year to address the key tax issues facing charities. CTG also welcomes the Minister's pledge to encouraging charitable giving and ensuring philanthropy in the UK thrives and grows, and we call upon the Chancellor to reiterate this strong support for charities and philanthropists in the Autumn Statement.

The cost and impact of taxation on the sector: analysis, findings and case studies

The Charity Tax Map found that the number of taxes and the extent of their impact on any particular charity depended entirely on the size, scope and activities undertaken by that charity. Further, the evidence gathered in the survey indicated that the compliance burden faced by charities was often disproportionate to the taxes collected. Therefore, a key conclusion was that the diversity and complexity of charity taxes, reliefs and related compliance processes would benefit from radical simplification. Such a process could benefit both charities and Government and help to reduce costs. It also became apparent during the course of the project that it was very difficult for charities to keep up with frequent changes in law which, although understandable and necessary in some cases, are burdensome.

In a survey undertaken for the first edition of the Charity Tax Map, charities were asked to complete a detailed questionnaire about their tax affairs, and the costs of administering and complying with each of the taxes.

It is CTG's intention to repeat this exercise to enable more detailed information to be gathered from a larger sample of charities.

Download the Charity Tax Map

The first edition of the Charity Tax Map (published 3 February 2011) which includes the analysis and associated case studies can be downloaded from here (file size 3MB).

The first edition of the Charity Tax Map is split into two sections:

  • An explanation of the provisions of the tax system with which charities have to comply and the applicable reliefs [SECTION A]
  • A study of the cost and impact of taxation on the sector. [SECTION B]

The second edition of the Charity Tax Map (published 4 December 2012) can be downloaded from here (670KB).

Contributors to the Charity Tax Map

The list of contributors to the two editions of the Charity Tax Map can be found here.

The Nuffield Foundation kindly funded this project, but the views expressed are those of the authors and not necessarily those of the Foundation.