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Information regarding tax relief and inheritance tax when considering donating to
Eastbourne College Incorporated
Gifts of income
Charities can claim an extra one-quarter of the value of the amount donated by way of the government’s Gift Aid scheme, as long as you are a UK taxpayer and complete the charity’s Gift Aid declaration form.
Your donations will qualify for Gift Aid if the Gift Aid claimed is not more than four times what you have paid in tax in that tax year (6 April to 5 April). You must tell the charities you support if you stop paying enough tax. If the charity gets more Gift Aid on your donation than you’ve paid in tax, HMRC may ask you to pay more to cover the difference.
Higher-rate taxpayers who donate can claim additional tax relief against Self-Assessment. For example, if you make a £100 gift to charity, the charity would claim £25 tax through Gift Aid, and as a 40% taxpayer, you could claim an additional 20% of £125 – so an extra £25 tax relief.
You can find out more about Gift Aid here: Tax relief when you donate to a charity: Gift Aid - GOV.UK
And if you do qualify for us to claim Gift Aid on your donation, you can complete our Gift Aid form here: Gift Aid | Fundraising | Eastbournian Society
Inheritance Tax and gifts of capital to charities
During your lifetime donations made to charities are free of Inheritance Tax (IHT) from day one; there is no live for seven-years requirement after making such gifts.
In relation to wills, the value of charity gifts (whether by legacy or gift of residue) are exempted from 40% IHT.
If more than 10% of the estate is gifted to charities, then the rate of IHT is reduced from 40% to 36% on chargeable estate – the wording made in your will can be adapted to ensure charitable gifts are sufficient for the estate to qualify for this reduced rate.
Efficient lifetime gifting, other than to charities
Gifts made to family and/or friends, for example, out of surplus income (also known as regular expenditure out of income) are IHT free from day one. There is, however, strict criteria around such gifts. Those made within the seven-year period before death, need to be claimed by executors, so record-keeping during your lifetime is key. There is more about this here: IHT gifts out of surplus income: how to qualify and record it - Unwildered.co.uk
Making a donation
Normal donations (whether as a one-off or regular amount), can be made via our website at Home | Eastbournian Society.
One-off donations can be made by bank transfer to Eastbourne College Bursaries Fund; Sort code: 30-92-86; Account number: 59839060; Reference: your surname and the word ‘Donation’. Do please email us – see Liz’s details, below – to let us know you when have done this and we can keep an eye out for it.
Alternatively, you can write a cheque to Eastbourne College Bursaries Fund, and post it to us at: Eastbournian Society, Eastbourne College Incorporated, Old Wish Road, Eastbourne, East Sussex BN21 4JX.
If you would like to speak to us about a larger gift or are paying from overseas, please contact Emma Garrett at ecbgarrett@eastbourne-college.co.uk or on 01323 452300 to discuss the options.
Making a legacy gift
If you make a legacy pledge to Eastbourne College Inc in your will and you let Liz Silvester on the ES team know (details below), we will acknowledge the support you are showing the Charity by inviting you to join our legacy club, the Devonshire Society.
Members are sent a tie or a pin brooch and are invited to the annual Foundation Day service and lunch hosted by the Headmaster at Eastbourne College.
To add a gift to your will, you need to provide your solicitor with the following information. The charity name: Eastbourne College Incorporated; The address: Old Wish Road, Eastbourne, East Sussex BN21 4JX; And the Registered Charity number: 307071.
The Farewill service
We have teamed up with leading online will writer, Farewill, to provide a free simple will-writing service. You can write your will online within around 15 minutes and once signed and witnessed, it is a legal document. Click the link to go through to the site: Will Writing Service | Legal Will in 15 minutes
Please note, this service isn’t suitable for larger or more complicated estates or if your main residence is overseas. If it’s not relevant for you, your children or other close relatives are also welcome to use the service, so do pass the link on. All we ask is that will makers consider making a gift to the College – and this question will be asked a couple of times during the will-writing process.
This information is correct as of 16 June 2026 and does not replace legal advice.
