Gift Aid and Admissions
Currently, certain heritage and conservation charities may offer free admission in return for a donation without the admission counting as a benefit for Gift Aid purposes. This exemption is to be extended from 6 April 2006 to any type of charity that grants the right to pay to view its property.

However, if a donation is made instead of paying an admission charge, Gift Aid will only apply to the whole of the gift if:

• the right of admission is for an unrestricted number of visits over a period of at least one year; or
• the right of admission is for less than one year but the gift is at least 10% more than the amount any member of the public would have to pay for the same right of admission. If there is not a comparable admission ticket, the value of the right of admission will count towards the benefit limit for Gift Aid purposes (25% of the donation, up to a maximum of £250 in any year).

The effect is that, for admissions after 5 April 2006, charities will no longer be able simply to reclassify admission fees as donations subject to Gift Aid.