It is West Pennine Villages u3a (WPVu3a) policy to maximise income wherever reasonably possible for the benefit of the u3a membership and the u3a as a whole. u3a branches (as registered charities) can claim Gift Aid, adding approximately 25p to every £1 of eligible membership subscriptions or donations from UK taxpayers. As a registered charity WPVu3a may claim Gift Aid from HMRC on eligible charitable donations
1.Tax Law
WPvu3a should follow UK tax law when making a Gift Aid claim
2.Third Age Trust (TAT) Guidance
WPVu3a should be aware of and follow the current guidance from TAT. For easy reference, a copy of the current guidance should be retained in Shared Drives, “Current Policies and Documents”
3.Eligibility
The donor must be a UK taxpayer who pays enough Income or Capital Gains Tax in the tax year to cover the amount reclaimed
4.Eligible Income
Gift Aid may be claimed on annual membership subscriptions and donations
5.Basic Membership
While WPVu3 continues to offer a basic membership subscription and charges participating members for any groups or activities that incur costs (e.g. hall hire) ALL of a member’s membership subscription may be considered as a gift and qualifies for Gift Aid
6.All Inclusive Membership Subscription
Should WPVu3as choose to operate on an “All Inclusive” basis where the annual subscription covers all costs associated with attending groups (with the exception of e.g. outings, theatre tickets, etc) Gift Aid cannot be claimed on any part of the payment unless the u3a clearly advertises the cost of basic membership separately from the additional cost linked to attending groups. This must be made clear at the point of payment.
For example: “the cost of the basic membership subscription to WPVu3a is £20 and Gift Aid will be claimed on this amount. An additional fee of £80 is required and this covers the cost associated with attending interest groups and meetings and Gift Aid will not be claimed on this amount”
7.Joint Payments
Members should be encouraged to make individual payments for their membership. Should a member choose to make payment for a spouse or partner the payment made on behalf of the spouse or partner is considered, by HMRC, to be a gift to the spouse or partner and NOT a donation to the u3a. Gift Aid cannot be claimed on this part of the payment. However, if the joint payment is made from a joint bank account in the names of both members Gift Aid may be claimed on the full amount
For clarity, if the WPVu3a membership subscription is £20 and a member makes payment of £40 to include a spouse or partner Gift Aid may only be claimed on £20, the other £20 being a gift to the spouse or partner. However, if the payment is made from a joint bank account held in the names of both spouses or partners the full £40 qualifies for Gift Aid
8.Member’s Responsibility
If a member pays less tax than the amount claimed, he/she is responsible for paying the difference to HMRC
9.Declaration
A formal Gift Aid declaration must be made to the specific u3a branch. The Gift Aid declaration should include all points highlighted in the current (March 2026) Third Age Trust guidance
10.Process
WPVu3a uses Beacon software to manage membership subscriptions and Gift Aid declarations. Data to support claims to HMRC is downloaded from Beacon as necessary
11.Changes in Personal Tax Status
Members must notify WPVu3a if their tax status changes
12.Data Retention
WPVu3a must retain seven (7) years records of submitted Gift Aid claims as this data is not retained in the Beacon system
13.Note on “Benefits”
While subscriptions are generally eligible, if a subscription provides significant, specific benefits (beyond standard membership access), only the portion deemed a donation may qualify. However, the Friends Extra benefits scheme does not affect a u3a’s eligibility to claim
HMRC guidance states u3a membership groups can claim Gift Aid on membership subscriptions only where the following conditions apply:
- payments do no more than secure membership of the charity
- payments do not secure a right to personal use of any facilities or services provided by the charity (personal benefit)
- the issue of “personal benefit” in relation to Gift Aid claims remains open to interpretation. Items in pursuit of the basic operation of the charity, monthly general meetings, newsletter (including the Third Age Matters magazine), etc. – are not considered “personal benefits”
- if the u3a magazine is offered to all members as part of the basic subscription then the cost of this does not need to be deducted for gift aid submission. If however, the u3a offers the magazine for a supplementary separate charge, this charge cannot be added to the gift aid application
- WPVu3a should note HMRC considers “teaching” a personal benefit. When making a claim WPV u3a should ensure no element of the qualifying donations includes such benefits
14. Membership Application Form
The membership form should state clearly that the membership subscription does not secure any form of personal benefit and that Gift Aid will be claimed on all of it.
For example, the wording on Membership Application Form for Basic Membership might be: “the membership subscription fee for WPVu3a is £20 (£15 renewal) and Gift Aid will be claimed on this amount. This fee secures membership of WPVu3a only and does not secure rights to personal use of any facilities or services provided by WPVu3a”
| Date approved | 25/03/2026 | Date of review | 25/03/2026 |
| Reviewer | Paul Brooking | Date of next review | 01/11/2026 |