Please note: We are not authorised to provide financial advice. Venues should to seek financial advice from an FCA approved or authorised advisor. It is important to ensure that you are operating within the rules as set out by HMRC on Gift Aid.
Generally speaking, Venues cannot claim gift aid for something which the individual receives a service for in return, such as membership fees.
It is the responsibility of each Venue to establish if it is able to claim gift aid on certain amounts.
When setting up your membership package, you can choose whether these are to be Gift Aid enabled or not (see image below).
By ticking the box above, the members have the option to 'opt in' to Gift Aid when they purchase a package. It is then up to the venue to submit the relevant declaration of funds raised under Gift Aid to HMRC.
More information may be found through BASeLINE Business Advice Service:
Accessing BASeLINE business advice service
BASeLINE is a business advice service available to tennis venues and coaches. BASeLINE offers registered tennis venues and accredited coaches free advice on legal and tax issues.
For venues: If you are a registered LTA venue, log on to the wizard www.araglegal.co.uk and create an account. To set up an account in the first instance, please use your unique code, which can be located on your registration card. You can also call the helpline on 0844 571 7986.
For coaches: If you are an accredited coach call the helpline on 0844 571 7986 quoting the code number (available within the Coach Secure Area).
If you have a legal or tax problem relating to your business, we recommend you call our confidential legal and tax advice helpline. Legal advice is available 24/7 and tax advice is available between 9am and 5pm on weekdays (except bank holidays).
The advice covers business-related legal matters within EU law and tax matters within the UK. Your query will be dealt with by a qualified specialist experienced in handling legal and tax-related matters.