Charitable Giving and Gift Aid Behaviour amongst Better-Off Individuals
HM Revenue & Customs commissioned this qualitative research to increase understanding of better-off individuals’ motivations for giving to charity, and to understand the role of tax reliefs within this.
Tax relief in itself did not motivate the decision to give, but did seem to incentivise participants to give more generously as they knew that they would be receiving relief at the end of the year. However, participants were not always clear exactly how much they would get back and some were unclear on the details of Gift Aid. This report was conducted to give a better insight into charitable giving behaviours in light of tax reliefs and incentives.
This report can be downloaded from the HMRC website