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Saturday 16 January 1993 00:02 GMT

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CHARITIES have received pounds 103m under the Gift Aid scheme since it was set up in October 1990.

In the three months to last September charities received pounds 23m on donations of pounds 68m. Personal gifts were up 53 per cent on the previous quarter and company gifts rose by 57 per cent.

Gift Aid offers tax relief for single cash gifts of at least pounds 400 net of basic rate income tax to charity. It is open to individuals and companies.

The Guide to Charitable Giving, published by Investment and Tax Publishing Services at pounds 42 until 26 February. Tel: 0234 218740.

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