This GOV.UK guidance explains Payroll Giving — donating directly from wages or pensions before tax is deducted — and sets out the tax-relief mechanics (examples of net cost to donors by tax band) and practical steps (ask your employer or pension provider), noting exclusions such as CASCs. It is included in Part 2, Chapter "Philanthropic Giving" under "Financial Vehicles of Philanthropic Giving" to illustrate a tax-efficient, workplace- or pension-based vehicle that increases the financial effectiveness of charitable contributions, supporting the book’s discussion of purposeful investment options and how donors can maximize impact through tax-aware giving.