Thanks for replies – I now (sort of) understand why the NT have to impose this extra charge and also why they are so keen to get people to become members. Looking at the rules on the government site V8Eng linked to (yep, I'm that sad!) the membership fee is unambiguously a charitable donation. However, the guidance the document gives in the case of voluntary donations in excess of entry charges seems to me less clear.
Entry fees to visit and view your charity property don’t qualify for Gift Aid because they are not a gift. But a voluntary donation that allows visitors to view your property may qualify for Gift Aid.
Donations qualify when they:
- are 10% or more than the normal admission fee, or
- allow admission for at least 12 months
OK, what's happening is that if I give the NT £11 instead of paying the £10 entrance fee that's a donation and they let me in for free. Fine. But later on in the same section:
You’ll need to clearly advertise their normal entry fee and make it clear to all visitors that they will be allowed entry when they pay the lower admission charge if they choose not to make an additional 10% voluntary donation.
To me that says that the voluntary donation is the 10% – I can't see how the phrase 'make an additional 10% voluntary donation' can be construed otherwise in the context of the sentence. Why not say 'make a voluntary contribution exceeding the entry fee by at least 10%' if that's what they mean?
Nitpicking I know, I'll pay the quid, and get me coat.
Robin
Edited By Robin Graham on 17/02/2019 23:38:30