Charitable Giving
| Authority | Treasury |
|---|---|
| Date received | 2019-09-16 |
| Outcome | Some information sent but not all held |
| Outcome date | 2019-09-25 |
| Case ID | 951202 |
Summary
The request sought data on charitable tax offsets for the 2017/18 fiscal year, specifically distinguishing between Isle of Man registered charities and others. The Treasury disclosed total figures for charitable giving and deeds of covenant but refused the second part of the request as the data distinguishing charity locations is not held.
Key Facts
- The response covers the 2017/18 tax year.
- There were 2,276 claims for charitable giving totaling £2.92 million.
- The cost of tax relief for charitable giving was £0.26 million.
- There were 304 claims for charitable deeds of covenant totaling £0.42 million.
- The Treasury does not hold data distinguishing whether donations were made to Isle of Man or UK charities.
Data Disclosed
- 2017/18
- 2,276
- £2.92 million
- 114
- £0.26 million
- 304
- £0.42 million
- 132
- £0.04 million
- 2019-09-25
- 2019-09-16
- 951202
Exemptions Cited
- Section 11(3)(a) of the Freedom of Information Act 2015 (Information not held)
Original Request
During the last fiscal year, how much charitable giving by Isle of Man Tax payers was offset against tax? Also, how much of this was in respect of giving by Isle of Man Tax payers to Isle of Man registered charities?
Data Tables (2)
| Cost of Income Tax Deductions 2017-18 | ||||
|---|---|---|---|---|
| Deduction Type | Number of Claims | Total Amount Claimed (£ million) | Average Relief per Claim (£) | Cost of Tax Relief (£ million) |
| Charitable giving | 2,276 | 2.92 | 114 | 0.26 |
| Cost of Income Tax Deductions 2017-18 | ||||
|---|---|---|---|---|
| Deduction Type | Number of Claims | Total Amount Claimed (£ million) | Average Relief per Claim (£) | Cost of Tax Relief (£ million) |
| Charitable deed of covenant | 304 | 0.42 | 132 | 0.04 |
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: 951202 25 September 2019
Dear ###
I write further to your request which was received on 9 September 2019 and which states:
"During the last fiscal year, how much charitable giving by Isle of Man Tax payers was offset against tax? Also, how much of this was in respect of giving by Isle of Man Tax payers to Isle of Man registered charities?" Thank you for subsequently clarifying that you were content to receive information for the 2017/18 tax year. In relation to the first part of your request, I can confirm as follows – Cost of Income Tax Deductions 2017-18 Deduction Type Number of Claims Total Amount Claimed (£ million) Average Relief per Claim (£) Cost of Tax Relief (£ million) Charitable giving 2,276 2.92 114 0.26 It may be helpful for you to note that details on charitable giving are published in the Isle of Man Budget each year. For example, the 2016/17 figures are available within the 2019 Budget (page 16, https://www.gov.im/media/1364400/2019-20-pink- book.pdf_). The 2017/18 figures included in this response will be published in the Budget that is issued in the first quarter of 2020. You will note that the Budget also includes information in respect of giving by way of a charitable deed of covenant. In order to provide you with a complete picture of
donations during the 2017/18 period, I can provide the following information in respect
of giving by way of a charitable deed of covenant –
Cost of Income Tax Deductions 2017-18
Deduction Type
Number of
Claims
Total Amount
Claimed
(£ million)
Average Relief
per Claim
(£)
Cost of Tax
Relief
(£ million)
Charitable deed
of covenant
304
0.42
132
0.04
In relation to the second part of your request, and as previously advised, the
information Income Tax collects as part of a declaration of a charitable donation only
extends to the name of the Isle of Man or UK based charity to which a donation was
made. The declaration does not require location details in respect of whether the
charity is located in the Isle of Man or the UK.
Therefore, while our aim is to provide information whenever possible, in this instance
the Treasury does not hold the information that you have requested under the second
part of your request and a practical refusal reason applies under section 11(3)(a) of
the Act applies.
Please quote the reference number 951202 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 sincerely