The system by which Charities get tax benefits falls into two parts - firstly they can claim exemption from business tax on commercial activities that they (usually a subsidiary) undertake. Secondly under the Gift Aid scheme whenever a UK tax payer (it's simply a qualification to be registered as a tax payer  - it's not necessary to be paying income tax) makes a registered donation, the relevant Charity can claim from the Inland Revenue 27% of the specific donation, on the basis that in theory the donor has already paid 22% income tax on the amount given to the Charity.

Elan Vital is currently registered as having Educational purpose - it's this kind of absurdity that is bringing the current system into disrepute and the vast majority of British Charities want change.

Nik