Retail Gift Aid Agency Agreement

1. On signing the St Columba’s Hospice Care Gift Aid Declaration Form (‘the Form’) and presenting it to a St Columba’s Hospice Care shop or outlet, you are confirming that you are the owner of the goods that you have made available for sale, you obtained them in a legal manner, you are a UK taxpayer and you are not acting as a business. You will be allocated a unique Donor ID number and card that will be used to identify your goods so that St Columba’s Hospice Care (Registered in Scotland no. 48700, charity number SC003634) can track the money generated from the sale of your goods. This information is to be read together with the Form and forms part of the Agency Agreement that you have agreed upon completing the Form. In so doing, you are appointing St Columba's Hospice Care to act as your agent on your behalf in attempting to sell or dispose of the goods that you bring into the shop or outlet.

2. St Columba’s Hospice Care will be free to decide whether all or any of your goods are suitable for sale and will seek to sell these goods on your behalf in whatever manner it decides and at any price that it considers appropriate. If St Columba’s Hospice Care considers that all or any of the goods are unsuitable for sale, have not sold within a reasonable period, or in the event that St Columba’s Hospice Care is unable to process the proceeds of the sale of your goods through the Gift Aid scheme for whatever reason, you hereby agree that St Columba’s Hospice Care in its sole discretion reserves the right to take ownership of these goods and sell, recycle or otherwise dispose of them as it sees fit and is not under any obligation to notify you of any proceeds accruing or retained from such sale(s). You agree that St Columba's Hospice Care will be responsible for any loss or damage to any goods brought into the shop or outlet for sale.

3. By signing the form, you agree that you would like all donations that you make to be treated as Gift Aid donations (until you notify us otherwise or this arrangement is terminated) to St Columba's Hospice Care. In so doing, you agree to donate the Net Proceeds of the sale of your goods to St Columba's Hospice Care.

4. HM Revenue and Customs (HMRC) requires St Columba's Hospice Care to write to you when your net sales proceeds exceed £20 in any given year or every three years, whichever comes first. St Columba's Hospice Care has elected to exceed this requirement and will write to all donors once annually at the end of the tax year to advise you of the total value of sales proceeds, after deduction of the commission and VAT ('Net Proceeds'), of your goods in the prior tax year, whether or not it is equal to or less than a £100 threshold (or such amount as specified by HMRC from time to time and except where the Agency Agreement ceases under Chapter 2). In order to cover the initial £100 that you have agreed to donate to St Columba's Hospice Care without further notification from St Columba's Hospice Care, you must have paid at least £25 income tax or capital gains tax in the UK during this tax year before you sign up to this agreement. We will also inform you of the Gift Aid claimed on your donations and to confirm your consent (for the amount specified by HMRC). This statement provides information you may find useful in settling your tax position and for completing your Self-Assessment tax return if you are asked to complete one. The statement does not permit the request for a refund of all or part of the Net Proceeds. If you pay Income Tax at the higher or additional rate and want to receive the additional tax relief due to you, you must include all your Gift Aid donations on your Self-Assessment tax return or ask HMRC to adjust your tax code.

5. You therefore agree that St Columba's Hospice Care will write to you to confirm the sales value of your goods. If you no longer want this arrangement to apply you may notify us in writing at any time to St Columba’s Hospice Care, 15 Boswall Road, Edinburgh, EH5 3RW. If St Columba’s Hospice Care does not receive a written response from you within 21 calendar days of us sending you the Net Proceeds notification (this begins from the date of St Columba’s Hospice Care’s letter / email communication to you), we will assume that you consent to donate the Net Proceeds that exceed the £100 threshold to St Columba’s Hospice Care. Should you choose to retain the Net Proceeds that exceed the £100 threshold, you will have 21 calendar days to respond to St Columba’s Hospice Care and the response needs to be received on or before the 21 calendar days lapse. Your response to St Columba’s Hospice Care must be sent to Retail Gift Aid, St Columba’s Hospice Care, 15 Boswall Road, Edinburgh, EH5 3RW. We will make a payment to you by remitting the Net Proceeds that exceed the £100 threshold directly into your bank account (subject to you completing the bank account details form which will be provided). We will endeavour to remit to you within 45 days of receiving your bank account details. You waive the right to claim interest that may have accrued on any cash you decide to reclaim from the sale of your goods. We may send you the Net Proceeds notification by email if you have provided your email address on the Gift Aid Declaration Form or otherwise by letter to the address provided.

6. Subject to you being a UK taxpayer, St Columba’s Hospice Care will reclaim 25p of tax on every £1 of Net Proceeds generated on cash from the sale of your goods (whilst the basic rate of income tax remains at 20%). The amount of Gift Aid claimed could be subject to change in legislation. To qualify for Gift Aid you must pay more in Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all your donations in that tax year and it is your responsibility to pay any difference.

7. In the unlikely event of a purchaser returning any of your goods to a St Columba’s Hospice Care outlet for refund or exchange due to a fault, St Columba’s Hospice Care will assume financial responsibility for the refund or exchange as appropriate. The purchaser will have no recourse to you on either the condition of your goods or for any monies that are received on your behalf.

8. Please notify the charity if you change your name, home address, contact details, and/or tax status (for example you no longer pay sufficient tax on your income. Please advise us in writing at Retail Gift Aid, St Columba’s Hospice Care, 15 Boswall Road, Edinburgh, EH5 3RW.

9. The Agency Agreement may be terminated in writing by St Columba’s Hospice Care or by you at any time (except when the Agency Agreement ceases under Chapter 2). If you wish to terminate the Agency Agreement, please write to St Columba’s Hospice Care, 15 Boswall Road, Edinburgh, EH5 3RW.

10. These Terms and Conditions may vary from time to time. Copies of the most recent information will always be available on request at your local
St Columba’s Hospice Care outlet and our website at www.stcolumbashospice.org.uk/retail-gift-aid

St Columba's Hospice Care UK Retail Gift Aid Agency Agreement Terms and Conditions. March 2025.

In accordance with the General Data Protection Regulation 2018 (GDPR), the information provided on the Form will be used only by St Columba's Hospice Care, and those directly involved in the processing of your donation through HM Revenue and Customs. Please contact us for more information.