Submitted by Steve on 17:53, 22nd Mar, 2021 | 0

In September 2009 the States of Guernsey agreed to change the way in which tax relief was given in respect of donations to Guernsey Registered Charities (GRC).

Previously income tax relief was only available to individuals who made payments under an irrevocable Deed of Covenant in favour of a Guernsey Registered Charity for a period in excess of 3 years; no relief was available to Guernsey resident individuals in respect of noncovenanted donations to Guernsey charities.

In summary, the system up to 2020 works as follows:

As from the 1st January, 2010, if an individual (i.e. not a company) makes a donation or donations to a particular Guernsey Registered Charity, of at least £500 and not exceeding £5,000 in a calendar year, the donation is deemed to have been made to the charity net of income tax. If the individual is able to complete a declaration in the form and manner required by the Director of Income Tax, the donation is grossed up and a repayment of the income tax is made to the charity.

For example, if the individual makes a donation to a Guernsey Registered Charity of £1,000 and completes the appropriate declaration, the charity is treated as having received the sum of £1,000 net of tax which gives the equivalent gross donation of £1,250 (i.e. £1,000 X 100/80).  The charity would then claim a repayment from the Director of Income Tax in the sum of £250 (i.e. £1,250 - £1,000).  It is important to note that relief is only available in respect of donations made by an individual out of income taxed in Guernsey to Guernsey charities which have registered in accordance with the Charities and Non Profit Organisations (Registration) (Guernsey) Law, 2008.  Donations to non GRC do not qualify for relief under the provisions of Sections 64A – 64F of the Law.

So if you made a donation or donations of between £500 and £5000 as an individual to a Guernsey Registered Charity such as the GSPCA in 2012 then this may apply to you.

In 2021 you may have heard recently that the upper limit has been increased to £7500 which means even more help to support good causes.

For the States of Guernsey tax relief information on donations up to 2020 on donations totalling between £500 and £5000 here is the details

For 2021 it still is from £500 and is up to £7500 and here are the details -

To download the form to claim for 2020 please follow this link

Steve Byrne GSPCA Manager said “As an animal welfare charity every penny donated to the GSPCA makes a difference to animals in Guernsey.”

“We are so grateful to every donation made to the GSPCA no matter the size but for those that could afford and were kind enough to donate between £500 and £5,000 to ourselves or any Guernsey registered charity up to 2020 then there is a way to increase this through gift aid and even better in 221 the upper limit has been increased to £7,500.”

“With such difficult times every penny helps make a huge difference and any queries please do get in touch.”

“With few fund raisers and next to no boarding due to lockdown the GSPCA income has been hit hard and we need your support now more than ever.”

“There are many ways you can help support our vital 24/7 work and donate or raise funds for the hundreds of animals in our care.”

“With over 140 hedgehogs, 3 seal pups, dogs, cats, rabbits, ferrets, fish, reptiles and many birds we help over 3000 animals through the doors every year.”

“With so many animals in our care we would love you to join our sponsor scheme to help us each month.”

“Just a couple of pounds each month can make a massive difference in helping the animals in our care and to find out more please go to .”

“To make a donation you can go to .”  

“We couldn’t do so much without your support and here a few ideas of how you can help us help animals in Guernsey.”

Another way you can help is by leaving a gift to the GSPCA in your Will which allows you to continue helping to improve the lives of animals into the future.  After providing for those you care for, please consider leaving a proportion of what remains to the GSPCA.

A gift like this to the GSPCA ensures our animals and those in Guernsey will always have someone to keep them safe. To find out more please  


Donate by calling  01481 257261, by post to GSPCA, Rue des Truchots, St Andrews, Guernsey GY6 8UD or online

Sponsored Event

Why not create your own sponsored event or challenge -

For lots more ideas why not visit our fundraising page

Wish List

Check out our wish list page from the smallest of items to our biggest of projects there are many ways to support us -

To visit our Amazon Wish list to see some of the items we need to help the wildlife please visit -

Become a sponsor and GSPCA member

Why become an Angel Pen Pal Sponsor and support our work each month please visit -

To become a Corporate Angel Pen Pal form for your business to sponsor animals in our care each year please click here  

Share our posts and follow us on social media

Many of you will have seen us on social media and your support liking and sharing our posts is really appreciated, and to visit our social media pages please go to





Subscribe to our Supporters Newsletter

To subscribe to our supporters newsletter and find out about upcoming events and news please go to

In line with States of Guernsey advice please DO NOT visit the GSPCA if have been outside of the Bailiwick of Guernsey in line with their advice or have any symptoms of Coronavirus and we continue visits to the Shelter for only essential reasons and to please call us on 01481 257261 or email [email protected] before your trip to see if we can help without you coming to the Shelter. For the latest information and advice please visit

With huge challenges on our resources and a drop in income from boarding and donations please help us help animals in Guernsey with our #GSPCACoronavirusCrisisAppeal by donating online via -




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