Tax reliefs for charities and donors are expected to rise by £360m to £4.41bn in 2013/14, according to estimated figures published by HM Revenue & Customs.

The figures show that gift aid is expected to rise by around £50m, to £1.11bn.

This follows two successive years where gift aid fell by £20m per year. HMRC attributes these falls to the end of transitional relief, which was introduced in 2008 to compensate when the basic tax rate fell from 22 per cent to 20 per cent.

The figures also show that £2m has so far been collected under the gift aid small donations scheme.

The figures show that business rate relief is expected to rise by £70m, to £1.63bn, while inheritance tax relief is expected to rise £30m to £500m.

Stamp duty land tax relief is expected to grow from £140m to £260m – a rise of 73 per cent. HMRC said this was down to a single large transaction early in the year.

Altogether, relief to charities is expected to rise 10 per cent, to £3.3bn, while relief to donors is expected to rise 5.7 per cent, to £1.11bn.

HMRC has also published a commentary on tax reliefs from 1990 to 2013, which shows that tax reliefs for charities rose by roughly 150 per cent during that period, while tax reliefs for individuals rose by more than 400 per cent.