Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) charities and (b) community amateur sports clubs based outside the UK claimed Gift Aid on donations received from UK taxpayers in (i) 2018-19, (ii) 2019-20, (iii) 2020-21 and (iv) 2021-22; and what was the total value of the Gift Aid claimed on those donations in each of those financial years.

From Spring Budget government restricted UK charitable tax reliefs to UK charities and CASCs. This means that EU/EEA charities will no longer be able access reliefs.

There were around 5 charities and CASCs that submitted claims in each of the years from 2018/19 to 2021/22. Due to the low numbers, we have combined charities and CASCs. The total value of Gift Aid paid to EU/EEA charities and CASCs across that period from 2018/19 until 2021/22 was £1.3m. This can be broken down as; £0.5m in 2019, £0.4m in 2020, £0.1m in 2021, and £0.2m in 2022.

There are approximately 25 EU/EEA charities that applied for recognition and were accepted as charities by HMRC since 2013 (due to data retention policies, we do not have complete data on applications before 2013). During that same period approximately 35 charity applications for recognition were rejected which included 30 EU/EEA charities and 5 from charities located outside the UK and EU/EEA.

The numbers have not been divided by nationality due to the low numbers of charities applying as releasing the detail requested would pose a reasonable risk of disclosing information relating to one or more "charities" who could be identified from it.