Gift Aid is a scheme which enables charities like the National Galleries of Scotland to reclaim basic rate tax paid on any money donated to them by UK taxpayers. We can claim an extra 25p for every £1 you donate, if you have paid the basic rate of tax and make the donation from your own funds. This means Gift Aid can increase the value of your donations by 25%.

You can use Gift Aid if the amount of Income Tax and/or Capital Gains Tax you have paid in any tax year (from 6 April one year to 5 April the next) covers the amount of tax we will reclaim on your donations. If you have not paid enough tax, then it is your responsibility to pay the difference. For advice on how to check if you have paid enough tax to use Gift Aid, please visit the HMRC website.

If you pay higher rate tax, you can also claim the difference between the higher rate of tax (40%) and the basic rate (20%) on the total (gross) value of your donation. For more information about claiming back higher rate tax, please visit the HMRC website.

You can make your Circle contribution through monthly or annual Direct Debit payments. Please contact us so we can set this up for you.

By donating shares to the National Galleries of Scotland, you will be able to take advantage of tax-efficient giving, as well as claiming income or corporation tax relief on certain shares.

Gifts of shares enable donors to deduct from that year's taxable income the market value of the investments at the date of the gifts to the charity, plus any incidental costs incurred in transferring the investments, such as broker's fees, less any proceeds or benefits the donor receives in consequence of the gift.

Gifts of shares to a charity are also free from liability to Capital Gains Tax. However, we are not permitted to claim Gift Aid on share donations.

We recommend you take advice from an accountant or your financial adviser before making a major gift or donation of shares to the National Galleries of Scotland.

Our Fundraising Guarantee to you

Fundraising is the lifeblood of many Scottish charities and we need to raise funds from voluntary sources. We could not fulfil our charitable mission without the support of generous, thoughtful and committed donors. We value the support of donors and understand the need to balance our duties to beneficiaries, with our duties to donors.

That’s why we make this commitment to you.

We will comply with the law as it applies to charities and fundraising, and we commit that we will guarantee to adhere to best practice as outlined in the Fundraising Code of Practice.

We will monitor fundraisers, volunteers and third parties working with us to raise funds, ensuring that they also comply with this Code of Practice.

We guarantee to operate in line with the values of the Code; to be Legal, Open, Honest and Respectful in all our fundraising. To promote and underpin these values, we commit to the following standards:

• We will be clear about who we are and what we do;
• We will give a clear explanation of how you can make a gift and change or stop a regular donation;
• If you do not want to give or wish to cease giving, we will respect your decision;
• We will respect your rights and privacy;
• We have a procedure for dealing with people in vulnerable circumstances and it will be published on our website or will otherwise be available on request;
• We will hold your data securely;
• We will communicate with you in accordance with your selected preferences.

If you feel we have not adhered to these standards, or think we could do better, please contact Rosheen Murray, Interim Deputy Head of Development, at [email protected], and we will deal with your complaint quickly and thoroughly.

We commit to ensuring our complaints process is clear and easily accessible and we will provide clear and evidence-based reasons for our decisions on complaints.

However, should you be dissatisfied with our response, you will be able to take this further by contacting the Scottish Fundraising Adjudication Panel: [email protected]