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Gift Aid Terms & Conditions

Terms & Conditions Gift Aid on donated items

1. After accepting the Agreement to Gift Aid, either by written or verbal declaration, Halton Play Council (HPC) will issue you with a unique reference number, which will be used to identify your donated goods so that we can track the money generated from the sale of your goods.

2. Halton Play Council Ltd may at its discretion decide whether your goods are suitable for sale and, provided HPC considers that they are, HPC will seek to sell your goods on your behalf in whatever manner it decides and at the price that HPC considers appropriate. If HPC considers that the goods are unsuitable for sale, have no value or insufficient value, or have not sold within a reasonable period, you agree that HPC may recycle or otherwise dispose of the goods as it sees fit and retain any proceeds without notifying you. Unsold goods will not be returned to you under any circumstances.

3. A commission of 1% (inc. VAT) will be charged by HPC on sale proceeds realised from selling your goods on behalf of Halton Play Children’s Charity. From time to time the commission rate may be changed, but HPC will only be required to notify you of a change where there is an increase in the rate (for the current rate of commission please visit redcross.org.uk).

4. HPC will only seek to claim Gift Aid tax relief on the net proceeds of your goods after the sales commission received by HPC.

5. You agree that HPC is instructed, as your agent, to donate the net proceeds of sale of your goods to Halton Play Council and that it is not necessary to contact you to confirm the donations, provided that the total value of the net proceeds of sale of your goods in a tax year has not exceeded £1,000 (or such higher amount as is specified by HM Revenue and Customs from time to time). Under this agreement you are deemed to have consented to funds up to £1,000 in a tax year being donated to HPC. Once a sale is made that brings the total value of the net proceeds of sale of your goods to more than £1,000 in a tax year (or such higher amount as is specified by HMRC from time to time), we shall write to you to confirm your consent to those funds over and above the initial £1,000 being donated.

6. If we write to you to notify you that the net proceeds from the sale of your goods in a tax year exceeds £1,000, you will have 21 calendar days from the date that we write to you (that is, the date of the email or letter that we send to you) to respond to us if you choose to retain part or all of the net proceeds that exceed the £1,000 threshold. In these circumstances, we will make a payment to you by BACS or cheque, which we will endeavour to do within 28 days. Your response must be posted to the postal address from which you received the notification from us. If you request all or part of the net proceeds after the 21-day period has expired, we may, in exceptional circumstance, and at our discretion, make a payment to you. If you request all or part of the net proceeds, this agreement shall terminate immediately, and you shall no longer be eligible to participate in this scheme and sell goods through HPC as your agent.

7. If we do not receive a reply from you within 21 days, we will assume your consent that the net proceeds are to be donated to Halton Play Council using Gift Aid.

8. We will issue you monthly statement of the proceeds from the sale of your donated goods, and the related gift aid, throughout each tax year. This will be sent in line with HMRC’s published guidance as relevant to the period to which it relates.

9. We need to advise you that:

a. you must pay enough income / capital gains tax to cover all your donations made under Gift Aid in each tax year.

b. any liability to capital gains tax remains your responsibility. If you sell significant quantities of goods in this way you must also consider your own position in terms of income tax on trading activities.

c. in the unlikely event a purchaser seeks recompense in relation to goods purchased, this will be your responsibility rather than the responsibility of HPC acting as your agent.

10. We may write to you in accordance with this agreement by email if you have provided us with an email address, or otherwise by letter to your home address as set out on the declaration, so please ensure you let us know of any change to your email or home address.

11. This agency agreement may be terminated by you or Halton Play Council at any time. You can cancel at any time by e-mailing giftaid.hpcc@gmail.com or in store. By cancelling your gift aid declaration, you will be terminating the agency agreement.

 

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