Donations to charities in Norway and Iceland
New regulations coming into force on 20 August 2010 will benefit UK donors to qualifying charities in Norway and Iceland.
The regulations extend the UK charity tax reliefs to organisations which are equivalent to UK charities and Community Amateur Sports Clubs (CASCs) in Norway and Iceland. The change follows a European Court of Justice Judgement on this matter in January 2009 which forced HMRC to extend UK charity tax reliefs to certain organisations outside the UK.
This change will benefit UK donors who will be able to obtain tax relief for donations to qualifying charities in Norway and Iceland.