One off Small Donations
For just £2.00 a month – by becoming a regular donor to Jersey Mencap you will help to keep our projects alive so we can continue to support people with a learning disability in Jersey.
If you wish to make a donation by cheque/cash to Jersey Mencap you can send cheques made payable to “Jersey Mencap” to our office – Jersey Mencap, La Rue Asplet, Trinity, Jersey, JE3 5JF.
Our Charity Registration Number with the Association of Jersey Charities is 13 (Thirteen)
If you wish to set up a standing order for Jersey Mencap please contact the office by calling 01534 866622.
Lump Sum Donations
You can increase the value of your donation at no extra cost to yourself if it is over £100 by completing and returning the Income Tax Department R10 Lump sum donations to charity form. (Download the R10 Form.) The Income Tax Office produces a booklet entitled Lump Sum Donations to Charity which explains how the scheme operates. Copies are available from the Help Desk at Cyril Le Marquand House, The Parade, St Helier. Alternatively the booklet can be viewed on the Income Tax Office web site and use the search facility for “lump sum donations”. The following are important points with regard to the scheme:
The donation must be more that £100 but not exceed £500,000.
- The donor must be resident in Jersey for at least three years and should not be a partnership.
- The scheme only operates for charities exempted under Article 115(a) i.e. only charities established in Jersey.
- The donor must pay in income tax on his income at least the amount that is deducted from the donation otherwise there is no advantage to be gained.
For further information concerning applications for Exemption from Jersey Income Tax and Lump Sum Donations contact:
the Comptroller of Income Tax,
Cyril Le Marquand House,
The Parade, St Helier,
Jersey. JE4 8PF.
Tel: 01534 440300
Deeds of Covenant
A deed of covenant is one of the so called “tax efficient” ways in which an individual can make a donation to a charity. This is a scheme where the individual signs a deed of covenant under which they promise to pay to the charity a sum net of Jersey income tax for a period of at least five years (i.e. five annual payments). The charity in turn reclaims the tax deducted at source upon presentation of the appropriate Certificate of Deduction of Income Tax (Form R10AP). The right to deduct tax from the annual payment under the deed is covered in Article 87A of the Income Tax (Jersey) Law 1961. Section (3) of that Article states that the charity must be formally exempted from income tax under the provisions of Article 115(a), Article 115(aa) or Article 115(ab) of the Income Tax (Jersey) Law 1961, i.e. the charity must be established in either Jersey, the United Kingdom or Guernsey. It follows that Jersey residents should not deduct Jersey income tax from any covenant payments made to charities established outside these jurisdictions.
Please contact the Income Tax Department help desk for further information at PO Box 56, Cyril Le Marquand House, The Parade, St Helier, Jersey, JE4 8PF. Tel: 01534 440300 (Download the R10 Form.)