Small visitor attractions are failing to claim back millions of pounds in Gift Aid, according to new research from Tourism South East.

A survey carried out by the regional tourist board found that small attractions that charge admission fees are not benefiting from the new rules for claiming Gift Aid, introduced in April 2006, offering two methods of claiming the tax relief.

But the research shows that few small visitor attractions are taking up this opportunity, and the introduction of new methods, and therefore new administration processes, has in fact worsened the situation.

Just 17% of attractions with 20,000 or fewer visitors per year claim Gift Aid under the new rules.

Christine Melia, director (commercial services) at TSE, led the research project. “There is clear evidence that the introduction of Gift Aid on admissions has not delivered a major new income stream for smaller charitable attractions,” she said. “Our research suggests the perceived complexity and bureaucracy required to introduce a new process and to make claims is proving a barrier for organisations which already have limited management resources.”