The donation tax credit statistics reports on the number of people who claimed and received donation tax credits during an income tax year. The total donation represents the donation amount for which donation tax credits were paid.
Removing the cap on the amount of donation tax credits claimed
In the 2009 tax year, the cap on the amount of donation tax credits an individual could claim was removed. As a result, the number of people claiming donation tax credit has reduced while the average donation tax credit amount has increased. This is likely to result from claims that, up until 2009, were split between couples.
Data source
The data in the graphs and tables up to and including the 2015 tax year is based on a random sample of individual taxpayers and has been scaled up to population estimates. The sample is made up of 10% of IR3 filers and 2% of other taxpayers, scaled up by weights of 10 for IR3 filers and 50 for other taxpayers to create population estimates. Population data has been used from the 2016 tax year onwards.
Tax credits claimed through payroll giving are not included in the statistics on:
- the number of donation tax credit claimants
- average donation tax credit claimed per claimant
- total amount of donation tax credits claimed
- donation tax credits by income band
- donations for which donation tax credits have been paid by the receiving organisation.
Payroll giving
From January 2010, individuals have been able to claim donation tax credit through payroll giving. A separate table outlining donation tax credits claimed through payroll giving is included in the accompanying tables.
Revisions to previously published data
Individuals have 4 years in which to claim their donation tax credit. Therefore, statistics on donation tax credits are revised for the previous 4 years with each release of new data.