Payroll giving helps to ensure a charity's long term survival through the development of a regular source of income. It allows pre-tax deductions to be made from an emloyee's salary and paid directly to The Neurosciences Foundation.

Payroll giving provides tax relief at source for individuals who give to charity by direct deduction from their pay. Pensioners can also use Payroll Giving to give to charity by direct deduction from their occupational pension.

Once an employee has signed up to the scheme the employer simply deducts the relevant amount from the employee's pay before deducting tax under PAYE and sends the payment to the agency charity.

An agency charity is a charity like the The Neuroscieces Foundation that is approved by the Inland Revenue for the purpose of acting as an agency under the Charitable Deductions(Approved Schemes) Regulation 1986 (as amended).

A number of improvements were made to the scheme with the effect from 6 April 2000:

There are no limits on the amount that can be given.

All gifts made between 6 April 2000 and 5 April 2003 attact a 10% supplement from the Goverment.

Donations and the supplement must now be distributed by the agency charity to the end-recipient charity within 60 days of receipt from the employer.

For any further details on how to set up a Payroll Giving Scheme please refer to the Inland Revenue Web site.