Terms and conditions for Gift Aid on donated goods

Understand the full terms and conditions for claiming Gift Aid on the sale of goods you donate to the British Red Cross.

  1. After accepting the Agreement to Gift Aid, either by written or verbal declaration, British Red Cross 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. Britcross Limited ('Britcross') is a wholly owned subsidiary of the British Red Cross and pays its taxable profits to the British Red Cross using Gift Aid. Britcross may at its discretion decide whether your goods are suitable for sale and, provided Britcross considers that they are, Britcross will seek to sell your goods on your behalf in whatever manner it decides and at the price that Britcross considers appropriate.

    If Britcross 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 Britcross 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 2.5% (inc. VAT) will be charged by Britcross on sale proceeds realised from selling your goods on behalf of the British Red Cross. From time to time the commission rate may be changed, but Britcross 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. The British Red Cross will only seek to claim Gift Aid tax relief on the net proceeds of your goods after the sales commission received by Britcross.
  5. You agree that Britcross is instructed, as your agent, to donate the net proceeds of sale of your goods to the British Red Cross 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 the British Red Cross. 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 Britcross 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 the British Red Cross using Gift Aid.
  8. We will issue you an annual statement of the proceeds from the sale of your donated goods, and the related gift aid, following the end of each tax year on 5th April and by 31st May. This will be sent in line with HMRC’s published guidance as relevant to the period to which it relates. Annual statements will be sent via email (where provided) or by post. 
  9. We need to advise you that:
    1. you must pay enough income / capital gains tax to cover all your donations made under Gift Aid in each tax year.
    2. 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.
    3. in the unlikely event a purchaser seeks recompense in relation to goods purchased, this will be your responsibility rather than the responsibility of Britcross 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 Britcross at any time. You can cancel at any time by e-mailing retailgiftaid@redcross.org.uk or in store. By cancelling your gift aid declaration, you will be terminating the agency agreement.