Charitable Donations: Ukraine
The question
To ask the Chancellor of the Exchequer, whether the Treasury has assessed the potential merits of introducing a Gift Aid-equivalent tax relief, or other bespoke tax exemption, for donations made by UK taxpayers to UNITED24 in support of Ukraine's defence and reconstruction.
Answered by Dan Tomlinson
Gift Aid is restricted to UK-registered charities so that UK taxpayer money only supports UK charities and Community Amateur Sports Clubs (CASCs), enabling strong oversight and fraud prevention.
UK charities are regulated by the Charity Commission, which can enforce standards, supporting HMRC to operate necessary compliance activity. These controls are far harder to apply to overseas organisations subject to different laws and regulators. Limiting eligibility to UK entities ensures Gift Aid benefits legitimate charities, and that any improper claims can be recovered.
Support for overseas causes, such as supporting Ukraine’s defence and reconstruction, can be carried out through UK-registered charities operating internationally.
For this reason, the Government has no plans at present to extend Gift Aid eligibility (or a bespoke and similar tax relief). The Government remains committed to supporting Ukraine through direct funding and other mechanisms.
Since the start of Russia’s full-scale invasion, the UK has committed £21.8 billion in support. This includes £13 billion in military support, up to £5.3 billion in non-military assistance, and a £3.5 billion export finance cover limit to support reconstruction and defence projects.
In 2026 alone support totals £5.2bn, this has included £1.5 billion in fiscal support, £700 million disbursed via the UK’s Extraordinary Revenue Acceleration loan, and £3 billion in standing military commitments.
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