Can I claim charity donations as a sole trader?

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Can I claim charity donations as a sole trader? Not usually as a business expense. In 2026-27, give through Gift Aid instead: the charity adds 25p for every £1, and higher-rate taxpayers claim extra relief on their tax return. Usually not. GOV.UK lists donations to charity as something the self-employed cannot claim, and HMRC's manual says charitable subscriptions are almost always made wholly or partly for non-trade purposes. It is the route the rules give you. The charity claims an extra 25p for every £1 you give, and if you pay higher-rate tax you can claim back the difference through your Self Assessment tax return. Possibly. GOV.UK says you may be able to claim for sponsorship payments, separately from donations. Its sponsorship guidance, written for companies sponsoring a charity, looks for something related to the business in return, such as your logo used. In our reading, the same test fits a sole trader's name on a team's kit. Read the full answer, with every source, at rightotax.co.uk.

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Read the full answer, with every source

The one-minute version

Transcript

Can I claim charity donations as a sole trader? Not usually as a business expense. In 2026-27, give through Gift Aid instead: the charity adds 25p for every £1, and higher-rate taxpayers claim extra relief on their tax return. Usually not. GOV.UK lists donations to charity as something the self-employed cannot claim, and HMRC's manual says charitable subscriptions are almost always made wholly or partly for non-trade purposes. Read the full answer, with every source, at rightotax.co.uk.

Voice and visuals made with automated software, including AI.

This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.

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