The membership renewal form has recently been updated and members are encouraged to complete this with a Gift Aid declaration to allow Upper Bann U3A to reclaim 25% of their subscription from Her Majesty’s Revenue and Customs – HMRC.
To qualify for Gift Aid the donor must:
- have paid at least as much in Income Tax or Capital Gains Tax in that tax year as the amount claimed in Gift Aid
- make a Gift Aid declaration (as in the above membership application form) that gives Upper Bann U3A permission to claim it