Gift Aid

Signing up for the BARK Charity Shop Gift Aid Scheme

On signing Berwick Animal Rescue Kennel’s (BARK) Gift Aid Declaration Form (‘the Form’) and presenting it to BARK , you are confirming :

  1. You are the owner of the goods which you have made available for sale. You will be allocated a unique Donor ID number, which will be used to identify your goods so that BARK can track the money generated from the sale of your items. This Information is to be read together with the Form and forms part of our Agreement which you have agreed to upon completing the Form
  2. BARK will be free to decide whether all or any of your goods are suitable for sale and will seek to sell these goods on your behalf in whatever manner it decides and at any price that it considers appropriate. If BARK considers that all or any of the goods are unsuitable for sale or have not sold within a reasonable period you hereby agree that BARK may take ownership of these goods and recycle or otherwise dispose of them as it sees fit and retain any proceeds without notifying you. In the event that BARK is unable to process the proceeds of the sale of your goods through the Gift Aid scheme for whatever reason, BARK in its sole discretion reserves the right to take ownership of these goods and sell them and is not under any obligation to notify you of any proceeds accruing from such sale(s).
  3. You agree that BARK will not write to you to confirm donations, provided that the total value of the money raised after deduction of the any commission and VAT (‘Net Proceeds’) of your goods in any tax year is equal to or less than £100 (or such amount as is specified by HMRC from time to time). We shall write to you to confirm your consent, for the amount specified by HMRC, once a sale is made that brings the total value of the Net Proceeds of sale of your goods to funds over and above the initial threshold of £100 being donated.
  4. You may notify us in writing at any time at BARK, Windmill Way East, Ramparts Business Park Berwick-upon-Tweed, TD15 1TU, if you no longer want this arrangement to apply. You may request an Annual Statement of your sales proceeds by ticking the box on the declaration form. If requested this statement will be sent at the start of a new tax year and contain sales proceeds related to the previous tax year only. The statement provides information you may find useful in settling your tax position, and for completing your Self Assessment tax return when required, but does not permit the request for a refund of all or part of the Net Proceeds.
  5. If your Net Proceeds exceed £100 in any tax year BARK will contact you when BARK has sold your goods (to confirm the value Net Proceeds. If BARK does not receive a written response from you within 21 calendar days of us sending you the Net Proceeds notification, we will assume that you consent to donate the Net Proceeds that exceed the £100 donation threshold to BARK. BARK will then claim Gift Aid on your donation (i.e. on the Net Proceeds). Should you choose to retain the Net Proceeds that exceed the £100 donation threshold you will have 21 calendar days to respond to BARK. The 21 days begin from the date of BARK’s letter/email communication to you. You waive the right to claim interest that may have accrued on any cash you decide to reclaim from the sale of the items.
  6. We may send you the Net Proceeds notification by e-mail if you have provided your e-mail address on the Gift Aid Declaration Form or otherwise by letter to the address provided. If your tax status or email/postal address changes, please advise us in writing at: BARK, Windmill Way East, Ramparts Business Park, Berwick-upon-Tweed, TD15 1TU
  7. Subject to you being a UK taxpayer, BARK will reclaim 25p of tax on every £1 of Net Proceeds generated from the sale of your goods (whilst the basic rate of income tax remains at 20%). The amount of Gift Aid claimed will be subject to any change in legislation. If you pay income tax at the higher rate, it is possible for you to include your Gift Aid donations on your Self Assessment tax return, or otherwise notify HMRC, if you wish to receive the additional tax relief due to you.
  8. Although unlikely, you may be liable to capital gains tax if one of your items (for example jewelry, paintings or antiques) is disposed of for more than £6,000 and your total capital gains for the year exceed the annual tax-free allowance. Any such liability arising remains your responsibility. If you sell significant quantities of goods in this way you must also consider your own position in terms of income tax on trading activities.
  9. In the unlikely event of a purchaser returning one of your items to the BARK shop for refund or exchange, BARK will assume financial responsibility for the refund or exchange as appropriate. The purchaser will have no recourse to you.
  10. The Agreement may be terminated in writing by BARK or you at any time. If you wish to terminate this agreement, please write to: BARK, Windmill Way East, Ramparts Business Park, Berwick-upon-Tweed, TD15 1TU.
  11. This Information may vary from time to time. Copies of the most recent Information will always be available on request at the BARK shop and our website at