CAT / FIA FTX Syllabus C. Income Tax Liabilities - Payroll giving - Notes ^{4 / 5}

Employees can make tax deductible donations via the payroll giving scheme to an approved charity of their choice by asking their employer to deduct the donation from their gross earnings prior to deduction of tax under the PAYE scheme.

This means that tax relief is automatically given at the highest rate of tax payable by the employee.