Corporation Tax Act 2009 section 1301B

Qualifying charitable donations

Section 1301B prevents companies from deducting qualifying charitable donations when calculating their income from any source for corporation tax purposes.

• Qualifying charitable donations cannot be deducted as an expense when calculating a company's taxable income
• This applies to income from any source subject to corporation tax
• The restriction exists because qualifying charitable donations receive relief through a separate mechanism, not as a trading or income deduction
• Companies must ensure charitable donations are not included within their income calculations but are instead dealt with under the dedicated charitable donations relief rules