Charitable choristers

I have just completed an independent review of the accounts of my local choral society which is a registered charity.

I noticed that the charity has claimed gift aid relief on the monthly subscriptions paid by members of the choir. The society rehearses weekly and performs three concerts each year.

My query is whether the society is correct to claim gift aid relief on the subscriptions.

HMRC’s guidance confirms that membership subscriptions can be claimed even if they allow members to ‘take part in activities that form part of your charity’s objectives’ which seems to suggest a claim is valid.

But then the next section excludes situations where the member gets ‘rights to personal use of the charity’s services’ including ‘coaching or tuition to individuals whether alone or in a group’. Is the right to sing in and enjoy the benefits of the choir not classed as...