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Charity Tax Commission

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In October 2017 we established an independent Charity Tax Commission to undertake a full review of the impact of the tax system on charities. The commission was chaired by Sir Nicholas Montagu, a former chair of the Inland Revenue, who was joined by a board of six commissioners with extensive charity, economic and fiscal expertise. NCVO provided secretariat support for the commission.

The commission published its report in July 2019. Read the press release which includes a short summary of the commission's recommendations.

The report

A research report, giving an overview of the statistics on tax reliefs, accompanies the report.


The last comprehensive government review of charity taxation and reliefs took place over 20 years ago. Since then, the charity sector and the environment in which it operates have changed dramatically. The sector has grown significantly in scale, and charities now do more, including playing a much bigger role in the delivery of public services.

Tax relief for charities are estimated to be worth £3.8bn a year, including; business rates relief, Gift Aid and VAT relief, while reliefs for individuals are worth £1.5bn. The commission looked at whether the tax system and the reliefs it offers are still operating in a way that generates the maximum public benefit.

Read the commission’s full terms of reference

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