The amount of gift aid reclaimed by charities fell for the second consecutive year but still remains above pre-recession levels, according to HMRC figures.

Some 63,740 charities made gift aid claims to HMRC in 2012-13 which were repaid to the tune of £1.002bn. These two figures were slightly lower than the revised numbers for the previous year, which recorded 66,370 gift aid claims worth a total of £1.052bn - £50m more than this most recent year.

The value of gift aid claims made by the sector has been declining for the past three financial years, from a peak of £1.071bn in 2010-11, but remains significantly above that reclaimed in the last pre-recession year, 2007-08, when some £895m in the tax rebate was claimed by charities.

The most remarkable trend within the HMRC figures is the fall in charities claiming more than £1m worth of gift aid rebate. The number of charities claiming £1m or more has been steadily increasing over the past ten years, from 60 in 2003-04 to 120 in 2011-12. However last year, 2012-13, this fell for the first time, from 120 to 100 charities. Some charities within this category, however, have evidently been doing very well as while the number of charities claiming more than £1m fell, the total amount repaid to organisations claiming in this category actually rose by £1m.

These figures come as the government consultation into gift aid reform approaches a close. The proposed reforms, designed to make gift aid easier and more modern, came under fire yesterday at the Charity Finance Group’s tax conference in London by speakers who alleged the new system is more cumbersome than the existing one. 

This story was amended on 10th September 2013.