Charitable Donations

Summary

The request sought annual totals for charitable donations and the number of individuals making them under Deed of Covenant for the last five years. The Treasury provided historical data for 2014/15 to 2018/19 but refused the 2019/20 figures as the tax assessment was still ongoing.

Key Facts

• The Treasury does not hold the requested information for the 2019/20 tax year as assessments are ongoing until March/April 2021.
• Data for Charitable Deeds of Covenant and Charitable Giving is published annually in the Isle of Man Budget documents.
• The number of Charitable Deeds of Covenant claims decreased from 409 in 2014/15 to 286 in 2018/19.
• Total amount claimed for Charitable Giving remained relatively stable, ranging between £2.75 million and £2.92 million over the five-year period.
• The response cites section 11(3)(a) of the Freedom of Information Act 2015 as the reason for partial refusal.

Data Disclosed

• 2014/15
• 2015/16
• 2016/17
• 2017/18
• 2018/19
• 2019/20
• 409 claims
• 286 claims
• £0.64 million
• £0.43 million
• 2,309 claims
• 2,248 claims
• £2.75 million
• £2.92 million
• March/April 2021
• 1461573

Exemptions Cited

• Section 11(3)(a) of the Freedom of Information Act 2015 (Information not held)

Original Request

Please provide, on a year by year basis, for the last 5 years, 1) the total sum of Charitable Donations made under Deed of Covenant by individuals (as per tax return). To be clear no individual data is sought - just a global figure. 2) the total number of individuals making Charitable Donations under Deed of Covenant.

Data Tables (2)

Full Response Text

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 1461573 9 September 2020

Dear ###

We write further to your request which was received on 8 September 2020 which states:

"Please provide, on a year by year basis, for the last 5 years, 1) the total sum of Charitable Donations made under Deed of Covenant by individuals (as per tax return). To be clear no individual data is sought - just a global figure.

2) the total number of individuals making Charitable Donations under Deed of Covenant." It may be helpful for you to note that details on both Charitable Deeds of Covenant and Charitable Giving are published annually as part of the Isle of Man Budget process. For example, the 2017/18 figures are available within the 2020 Budget documents (page 16, https://www.gov.im/media/1364400/2019-20-pinkbook) For ease of reference, the information from previous publications has been extracted and reproduced below. However, please note that the 2018/19 figures included will be published in the 2021 Budget documentation that is issued in the first quarter of 2021. Charitable Deeds of Covenant Tax year Number of Claims Total Amount Claimed (£ million) Average Relief per Claim (£) Cost of Tax Relief (£ million) 2018/19 286 0.43 140 0.04 2017/18 304 0.42 132 0.04 2016/17 352 0.47 114 0.04 2015/16 369 0.60 136 0.05 2014/15 409 0.64 147 0.06

Charitable Giving Tax year Number of Claims Total Amount Claimed (£ million) Average Relief per Claim (£) Cost of Tax Relief (£ million) 2018/19 2,248 2.92 107 0.24 2017/18 2,276 2.92 114 0.26 2016/17 2,327 2.84 112 0.26 2015/16 2,287 2.85 114 0.26 2014/15 2,309 2.75 108 0.25 While it is our aim to provide information whenever possible, in this instance the Treasury does not hold some of the information that you have requested and a practical refusal reason under section 11(3)(a) of the Act applies. However, please note that the assessment of taxpayers for the 2019/20 tax year (year ended 5 April 2020) is currently ongoing and will be not completed until March/April 2021.

Please quote the reference number 1461573 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im.

Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.

Yours faithfully