charity.gift-aid

export function giftAid(donation: Money, onDate: string): GiftAid

/** A donation, the tax on it the charity reclaims, and the two together. */
export interface GiftAid {
  readonly donation: Money;
  /** donation x rate / (100% - rate), rounded down to the penny */
  readonly taxReclaimable: Money;
  /** donation plus taxReclaimable: the grossed up amount */
  readonly gross: Money;
  /** the UK basic rate for the tax year, 2000 = 20% */
  readonly basicRateBasisPoints: number;
}

import { giftAid } from "#fune/charity.gift-aid@^1";

import { roundDiv } from "./math_round_div.ts";  ← from math.round-div ^1.0.0 · built alongside by fune
import { type Money, money } from "./money_amount.ts";  ← from money.amount ^1.0.0 · built alongside by fune
import { type GiftAid } from "./charity_gift_aid_types.ts";
import { BASIC_RATE, BASIC_RATE_HISTORY } from "./charity_gift_aid_data.ts";  ← this capability’s own data, compiled from data/basic-rate.json into the same file by fune build

const ISO_DATE = /^\d{4}-\d{2}-\d{2}$/;

function basicRate(onDate: string): number {
  const row = BASIC_RATE.find((r) => r.validFrom <= onDate && (r.validTo === null || onDate <= r.validTo));
  if (row !== undefined) return row.basisPoints;
  // A history=current build carries only the rate in force; answering an old
  // gift with today's rate would be a quiet wrong claim, so say why instead.
  if (BASIC_RATE_HISTORY !== "full" && BASIC_RATE.length > 0) {
    const earliest = BASIC_RATE.map((r) => r.validFrom).reduce((a, b) => (b < a ? b : a));
    if (onDate < earliest) {
      throw new RangeError(
        `no Gift Aid basic rate on ${onDate}: this build was installed with history=${BASIC_RATE_HISTORY}, so it only carries rules from ${earliest}. Reinstall with history=full for earlier tax years.`
      );
    }
  }
  throw new RangeError(`no Gift Aid basic rate on ${onDate}`);
}

/**
 * The tax a charity reclaims on a Gift Aid donation. The donor is treated as
 * having given the gift after deducting basic rate tax (ITA 2007 s414), so the
 * charity reclaims donation x rate / (100% - rate): 25p per £1 at 20%. It is
 * always the UK basic rate, for Scottish and Welsh taxpayers too.
 */
export function giftAid(donation: Money, onDate: string): GiftAid {
  if (donation.currency !== "GBP") {
    throw new RangeError(`Gift Aid is claimed in GBP, received ${donation.currency}`);
  }
  if (donation.minor < 0) {
    throw new RangeError(`donation must not be negative, received ${donation.minor}`);
  }
  if (!ISO_DATE.test(onDate)) {
    throw new RangeError(`onDate must be an ISO date (YYYY-MM-DD), received "${onDate}"`);
  }
  const rate = basicRate(onDate);
  // Rounded down: a claim may never exceed the tax treated as deducted.
  const tax = roundDiv(donation.minor * rate, 10000 - rate, "down");
  return {
    donation: money(donation.minor, "GBP"),
    taxReclaimable: money(tax, "GBP"),
    gross: money(donation.minor + tax, "GBP"),
    basicRateBasisPoints: rate,
  };
}

Install

fune build

With that line in your source, in a TypeScript project (language typescript in fune.project), fune build resolves it and its 2 dependencies, pins them in fune.lock, downloads only the TypeScript package of each, and builds the code above into your project’s .fune/build, one readable file per capability with a header linking back here. Or pin a range in fune.project and build in one step:

fune add charity.gift-aid

The manifest, vectors and README with only the TypeScript implementation. Install it without the registry with fune add ./charity.gift-aid-1.0.2-typescript.fune, or fetch it from a terminal with fune pull charity.gift-aid@1.0.2:typescript.

The whole function, every language, is one file too: charity.gift-aid-1.0.2.fune, 18,560 bytes, sha256 09899aa21a9b970e077beb12a42deb66e9f6710f0beffa59f313fac439e4c65e. It installs into a project of any language.

// fune: before charity.gift-aid

// fune: after charity.gift-aid

// fune: replace math.round-div in charity.gift-aid
// fune: replace money.amount in charity.gift-aid

// fune: step charity.gift-aid after <n|label>

More from the author

## Decisions

- **Always the UK basic rate.** Since 6 April 2018 s414 and s415 refer to "the basic rate", not the Scottish or Welsh basic rate, so a Scottish taxpayer's gift is grossed up at the same 20% as anyone else's. Any difference between a devolved basic rate and the UK one is settled with the donor through s414A, never through the charity's claim. - **Rounded down to the penny.** The tax treated as deducted is exact; a claim may not exceed it, so a fraction of a penny is dropped. £10.01 gives 250.25p, claimed as 250p. Claim on a total rather than summing per-gift results if you want the pennies back (charity.reclaim-batch does). - **The date is the date of the gift**, which decides the tax year and so the basic rate: 22% in 2007-08 (22/78, about 28.2p per £1), 20% from 6 April 2008. - It does not check eligibility (declaration, benefits): see charity.gift-aid-eligibility. - The transitional relief of 3p per £1 paid to charities for 2008-09 to 2010-11 (Finance Act 2008 s53) was a separate government payment, not Gift Aid, and is not included.

The rates start at 6 April 2007, when ITA 2007 took over the rules; an earlier date is an error rather than a guess. A build installed with `history=current` refuses dates before the rate it carries and says why.

## Sources

- Income Tax Act 2007 ss414-415, https://www.legislation.gov.uk/ukpga/2007/3/part/8/chapter/2 (s414(2)(a) "income tax at the basic rate"; s415 grossed up "by reference to the basic rate for the tax year in which the gift is made"). - Finance Act 2007 s1 (basic rate 22% for 2007-08), https://www.legislation.gov.uk/ukpga/2007/11/section/1 - Finance Act 2008 s1 (basic rate 20% for 2008-09), https://www.legislation.gov.uk/ukpga/2008/9/section/1 - GOV.UK, "Income Tax rates and Personal Allowances" (basic rate 20% for 2026-27), https://www.gov.uk/income-tax-rates - GOV.UK, "Claim top-up payments for the Gift Aid Small Donations Scheme" ("If the basic rate of Income Tax is 20% ... a donor gives £30, you can claim ... £7.50"), https://www.gov.uk/guidance/claiming-a-top-up-payment-on-small-charitable-donations

1.0.1 fixes Python accepting a trailing newline or non-ASCII digits in onDate; adds tests.

## Notices

Contains public sector information licensed under the Open Government Licence v3.0 (https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/).

Legislation: Crown copyright and database right.

1.0.2 adds its attribution notices (NOTICE). The code and the tests are unchanged.

Files