The data for these statistics is available for download from the link at the bottom of the page.
Number of donations tax credit claims
This line graph shows the number of donation tax credit claimants per tax year between 2004 and 2020.
The number of donation tax credit claims sharply increased from 373,200 in 2004 to 406,000 in 2008. The number has steadily decreased overall from 2008 to a total of 344,200 in 2020.
Average donation tax credit claimed per claimant
This line graph shows the average donation tax credit claimed per claimant between 2004 and 2020.
The average donation tax credit claim per claimant has steadily increased from $261.20 in 2004 to $831.00 in 2020. However, a significant increase of $200 per claim was observed between 2008 and 2009.
| Tax year | Number of claims | Total amount of tax credits ($ million) | Average tax credit per claim |
|---|---|---|---|
| 2004 | 373,200 | $97.5 | $261.2 |
| 2005 | 381,500 | $102.7 | $269.2 |
| 2006 | 386,100 | $106.2 | $275.1 |
| 2007 | 396,800 | $111.1 | $280.0 |
| 2008 | 406,000 | $115.9 | $285.4 |
| 2009 | 397,000 | $192.8 | $485.8 |
| 2010 | 390,400 | $200.1 | $512.5 |
| 2011 | 388,200 | $208.5 | $537.1 |
| 2012 | 393,200 | $222.0 | $564.6 |
| 2013 | 385,000 | $225.8 | $586.5 |
| 2014 | 387,600 | $236.6 | $610.4 |
| 2015 | 389,600 | $243.6 | $625.3 |
| 2016 | 385,500 | $253.6 | $657.9 |
| 2017 | 382,500 | $263.1 | $687.8 |
| 2018 | 375,300 | $275.9 | $735.1 |
| 2019 | 369,900 | $283.4 | $766.1 |
| 2020 | 344,200 | $286.0 | $831.0 |
The upper dollar limit on how much donation tax credits could be claimed by an individual was removed in the 2009 tax year.
- Data used to derive taxable income bands is taken from a sample of individual taxpayers and scaled to population weights up to 2018. From 2019 onwards population data is used.
- Data may not sum to totals due to rounding.
- Taxable income bands are aligned to tax scale thresholds.
- The personal income tax thresholds were changed in September 2008. The thresholds displayed in the 2009 tax year are a composite.
- These tables do not include tax credit claims through by giving.
| Taxable income band | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 |
|---|---|---|---|---|---|---|---|
| $1 to $9,500 | $9.9 | $10.1 | $10.6 | $10.5 | $10.6 | $11.1 | $10.9 |
| $9,501 to $38,000 | $43.8 | $48.9 | $49.4 | $49.4 | $49.5 | $49.9 | $50.2 |
| $38,001 to $60,000 | $16.0 | $18.6 | $19.5 | $22.8 | $23.6 | $25.1 | $26.7 |
| $60,001 plus | $13.3 | $15.0 | $17.7 | $20.0 | $22.4 | $25.1 | $28.1 |
| Total | $82.9 | $92.6 | $97.5 | $102.7 | $106.2 | $111.1 | $115.9 |
| Taxable income band | 2009 |
|---|---|
| $1 to $9,500 | $8.8 |
| $9,501 to $14,000 | $7.1 |
| $14,001 to $38,000 | $60.9 |
| $38,001 to $40,000 | $5.9 |
| $40,001 to $60,000 | $42.3 |
| $60,001 to $70,000 | $15.7 |
| $70,001 plus | $52.3 |
| Total | $195.9 |
| Taxable income band | 2010 | 2011 |
|---|---|---|
| $1 to $14,000 | $15.6 | $12.6 |
| $14,001 to $48,000 | $87.5 | $88.2 |
| $48,001 to $70,000 | $37.4 | $41.3 |
| $70,001 plus | $58.8 | $64.9 |
| Total | $199.3 | $206.9 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $13.7 | $2.1 | $7.6 | $4.0 |
| $14,001 to $48,000 | $84.4 | $72.2 | $52.5 | $24.7 |
| $48,001 to $70,000 | $37.9 | $4.7 | $22.4 | $10.8 |
| $70,001 plus | $86.1 | $9.0 | $35.6 | $41.6 |
| Total | $222.2 | $22.9 | $118.2 | $81.1 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $13.3 | $1.6 | $9.1 | $2.6 |
| $14,001 to $48,000 | $88.2 | $5.8 | $60.9 | $21.5 |
| $48,001 to $70,000 | $43.2 | $3.9 | $27.0 | $12.3 |
| $70,001 plus | $81.3 | $9.5 | $41.6 | $30.3 |
| Total | $226.0 | $20.7 |
$138.6 |
$66.7 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $12.1 | $1.4 | $8.1 | $2.6 |
| $14,001 to $48,000 | $87.5 | $6.6 | $59.7 | $21.2 |
| $48,001 to $70,000 | $47.6 | $4.5 | $31.4 | $11.7 |
| $70,001 plus | $89.4 | $9.5 | $46.4 | $33.5 |
| Total | $236.6 | $22.0 | $145.6 | $69.0 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $10.6 | $1.3 | $7.2 | $2.0 |
| $14,001 to $48,000 | $88.8 | $5.8 | $61.8 | $21.3 |
| $48,001 to $70,000 | $48.8 | $4.2 | $32.8 | $11.8 |
| $70,001 plus | $95.3 | $11.3 | $49.7 | $34.4 |
| Total | $243.6 | $22.7 | $151.4 | $59.5 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $11.0 | $1.2 | $7.6 | $2.1 |
| $14,001 to $48,000 | $88.5 | $5.8 | $60.2 | $22.4 |
| $48,001 to $70,000 | $52.0 | $4.4 | $35.5 | $12.0 |
| $70,001 plus | $102.1 | $12.0 | $53.2 | $36.9 |
| Total | $253.6 | $23.5 | $156.6 | $73.5 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $9.5 | $1.2 | $6.3 | $2.0 |
| $14,001 to $48,000 | $90.1 | $5.7 | $62.1 | $22.3 |
| $48,001 to $70,000 | $54.9 | $4.6 | $37.2 | $13.1 |
| $70,001 plus | $109.6 | $12.7 | $57.9 | $39.0 |
| Total | $236.1 | $24.1 | $163.5 | $75.5 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $9.7 | $1.0 | $6.4 | $2.3 |
| $14,001 to $48,000 | $89.6 | $6.0 | $59.5 | $24.1 |
| $48,001 to $70,000 | $52.3 | $4.4 | $36.1 | $11.8 |
| $70,001 plus | $124.3 | $13.6 | $65.0 | $45.7 |
| Total | $275.9 | $25.1 | $166.9 | $83.9 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $6.6 | $0.8 | $4.3 | $1.5 |
| $14,001 to $48,000 | $83.2 | $4.5 | $58.1 | $20.6 |
| $48,001 to $70,000 | $53.2 | $4.3 | $36.6 | $12.3 |
| $70,001 plus | $140.5 | $14.7 | $71.2 | $54.6 |
| Total | $283.5 | $24.3 | $170.2 | $89.0 |
| Taxable income band | Total donation credits claimed | Tax credits for donations to schools and kindergartens | Tax credits for donations to donee religious organisations | Tax credits for donations to other donee organisations |
|---|---|---|---|---|
| $1 to $14,000 | $5.8 | $0.6 | $3.9 | $1.3 |
| $14,001 to $48,000 | $77.7 | $3.9 | $53.1 | $20.7 |
| $48,001 to $70,000 | $52.2 | $3.8 | $36.6 | $11.8 |
| $70,001 plus | $150.3 | $15.2 | $76.3 | $58.8 |
| Total | $286.0 | $23.5 | $169.9 | $92.6 |
Tax credits claimed by 'payroll giving' through employers was introduced in January 2010.
The total donation and tax credit claimed through this method is displayed in the table below, as is the number of employees and employers using payroll giving in the year.
| Tax year | Number of employers with payroll giving claim 1 | Number of employees with payroll giving donation 2 | Payroll giving donation ($ million) | Payroll giving tax credit ($ million) |
|---|---|---|---|---|
| 2011 | 840 | 6,850 | $2.3 | $0.8 |
| 2012 | 940 | 4,610 | $3.3 | $1.1 |
| 2013 | 1,450 | 6,600 | $4.8 | $1.6 |
| 2014 | 1,560 | 8,150 | $5.7 | $1.9 |
| 2015 | 1,640 | 8,520 | $6.3 | $2.1 |
| 2016 | 1,760 | 9,050 | $5.9 | $2.0 |
| 2017 | 1,880 | 11,500 | $6.4 | $2.1 |
| 2018 | 2,070 | 13,060 | $6.2 | $2.1 |
| 2019 | 2,660 | 15,120 | $6.8 | $2.3 |
| 2020 | 2,550 | 15,100 | $6.9 | $2.3 |
| 2021 | 2,010 | 13,050 | $10.1 | $3.4 |
| 2022 3 | 1,890 | 13,680 | $7.1 | $2.4 |
1 Distinct number of employers who enabled at least 1 claim on behalf of an employee in the March year. ↩
2 Distinct number of taxpayers who made at least 1 payroll giving donation at any time in the March year. ↩
3 This data was extracted on 27 April 2022. The 2022 figures are provisional. ↩
