Re: if you receive any significant benefit in exchange
@SkippyBing "Ahh I see it's in section 3.39.4, although I can't see what the difference for the donor is between paras a and b, in both cases you get a years re-admittance but in para b you're 10% worse off. I've also never seen the advantage of paying 10% on the normal price advertised at places that charge it, but that may just be me."
This in 3.39.4 concurs with my understanding - for a general admission fee to be treated as Gift Aid it has to be 10% more than the standard admission. Yes, nominally you've paid 10% more for your admission which is the obvious downside BUT:
1. The Charity can now claim back Gift Aid on the full admission fee (not just the additional 10%), in addition to you having paid the extra 10%. That's great news for them.
2. As the admission fee is now a Gift Aid donation it means you can claim it against your tax bill if you're a higher rate tax payer which you wouldn't have been able to do if it was a standard admission fee. My understanding is that works out to a rebate of 20% of the total Gift Aid amount which is more than the 10% extra you paid so If you pay HRT that's good news for you. (If you don't then the Charity still benefits which is still good for them).
Like others, I'm not a tax lawyer.