Gift Aid donor research. Funded by HM Revenue and Customs.
This research is designed to understand how individual charitable donors might respond to possible changes in the current system of Gift Aid tax relief, in particular the re-direction of higher rate relief from donors to charities. The research involves both a large-scale of quantitative survey of Gift Aid donors and a smaller-scale qualitative survey of high-value donors.
Gift Aid donor research:Exploring options for reforming higher-rate relief (pdf 450kB)
A report for HMRC and HMT
Kimberley Scharf (Warwick University) and Sarah Smith (University of Bristol)