New HMRC publication outlines the types of payment that Gift Aid can and cannot be claimed on.
In its publication Gift Aid: what donations charities and CASCs can claim on, HMRC highlights that Gift Aid cannot be claimed on:
In the section on charity membership fees they highlight that:
“To qualify for Gift Aid, charity subscription payments must be for membership only. They must not give members personal use of the charity’s facilities or services” and they state that “CASCs can’t claim Gift Aid on membership payments because members are given personal access to the club’s facilities or services.”