Payroll giving in the UK: donor incentives and influences on giving behaviour


  • Debbie Romney-Alexander

    Corresponding author
    1. CAF, Kings Hill, West Malling, Kent ME19 4TA, UK
    • CAF, Kings Hill, West Malling, Kent ME19 4TA, UK
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    • Debbie Romney-Alexanderhas been a research associate at CAF since 1997 where she has been project manager for a number of projects. These include local authority/voluntary sector partnerships research, evaluation of CAF's Grantmaking Trust, marketing research, payroll giving research for the Charities Tax Review and pre- and post-Tax Review monitoring research.

      Previously, Debbie had an academic background as a researcher in Medical Education at Dundee, and in Health Sciences at Aberdeen. Before that she was responsible for health promotion in a local authority and taught health studies in a college of further education. She has written extensively about health issues and won the 1994 Nurofen Medical Journalism Award for her book on women's health, ‘Women Only’.


Payroll giving became tax effective in 1987. Since then, it has grown steadily, but has never reached the success of payroll giving in the USA, where it accounts for the highest yielding and lowest cost form of fundraising.

This paper looks at payroll giving in the UK and reports the findings of a large scale survey of payroll givers. It also examines tax reliefs in encouraging giving through the payroll, and the role of stakeholders in such charities, companies and agency charities. Copyright © 2002 Henry Stewart Publications