Q: On my Zakat anniversary, can I deduct the tax that is due for that year?

  A: You can make a deduction regarding the liability related to the previous tax year. As an example of your zakat is due today you can deduct the tax that you need to pay for the April 2017/2018 tax year. And Allah knows best! Mufti Billal Omarjee

Do you pay Zakat on money owed to you?

If you're owed money and are confident it will be repaid, or you’ve sold something and are due to receive payment, you need to pay Zakat on these amounts.   CALCULATE YOUR ZAKAT NOW  
If you're not currently repaying your loan, it shouldn't be taken off your Zakat amount. If you're repaying your loan, only 12 months worth can be taken off. If repaying the loan will not affect your ability to pay your Zakat, it's advisable not to take it off.   CALCULATE YOUR ZAKAT NOW  
Missed Zakat from previous years can be deducted when calculating one’s current Zakatable assets. A Zakat debt is a deductible liability for the current Zakat year on one’s Zakat anniversary.

Missed Zakat is treated as a liability which needs to be paid off immediately, hence, it is deductible.

And Allah knows best!

Mufti Faraz Adam
Q: My father isn't practising and has never paid Zakat up to this date. Can I pay Zakat on his behalf?

A: The Zakat paid on behalf of a sane adult will not be valid if it has been paid without their permission.
For the Zakat to be valid, there must be an intention from the payer which clearly isn't the case in your situation unless you seek your father's permission.
There is no disagreement on this issue between any of the 4 schools of jurisprudence.

See the link below:

Having the "intention" (niyyat) when giving Zakat

And Allah knows best!

Mufti Billal Omarjee
Q: I have a Zakat amount which I feel is best to give to a poor person on a monthly basis rather than giving it in one payment. Is that permissible?

A: The general rule according to the 4 schools of jurisprudence, is that the Zakat payment should not be delayed unless the payer has a valid reason to do so. The main reason to spread Zakat out in this way, is because the payer cannot afford to pay in a lump sum. Otherwise, it is not encouraged to pay in instalments because we think it will benefit the recipient.

The Shafi's and Hanbalis also added that one can delay the Zakat payment in order to give it to one who is more entitled to it from his relatives, neighbours or to one who is in great need.

If a person fears that the recipient will end up spending the Zakat received in an irresponsible manner, then one should discuss with the recipient first and have them agree to receive the Zakat in instalments according to their needs. Once agreed, an agent of the recipient can be designated to receive all the Zakat payment on behalf of their recipient. Then the agent will distribute it to the recipient on an instalment basis. In this way, the Zakat payment would not have been delayed.

As an example: Zaynab needs to pay £500 of Zakat to Umar. Instead of giving him £500 in instalments, and thus delaying the payment, Zaynab will give the full £500 to Faraz who is an agent collecting Zakat on behalf of Umar. From the moment the Zakat is given to Faraz, Zaynab would have discharged her Zakat liability completely. Faraz will then distribute this amount to Umar according to his need.

Another solution would be to pay the Zakat in advance through instalments. See the link below:

Paying Zakat in advance

And Allah knows best!

Mufti Billal Omarjee
Q: I have to pay a certain amount in Zakat but to other important commitment, I find it difficult to pay the the Zakat in one go. Can I spread the Zakat payment over few months?

A: In general the scholars agree that one should not delay the Zakat payment once it becomes due (see the link below). If you truly cannot pay it in one go then pay it in instalments as soon as possible.

Is Zakat due immediately every year?

And Allah knows best!

Mufti Billal Omarjee
Q: Can I buy a bike with my Zakat money for a recipient, instead of me giving them cash?

A: According to the Hanafi school of jurisprudence, it is permissible to give Zakat in forms other than cash, provided that the value of the item is equal to the amount of Zakat that person would have to pay. This is NZF’s position too.

The Malikis don’t allow for anything other than cash to be given to a recipient as Zakat. Imam Malik (ra) was asked about it and ruled against it.

The Shafi's are of the same opinion. However, some of their contemporary scholars, from the fatwa department of Jordan, have allowed people to follow the Hanafi ruling (above) when there is a greater need to give an item, besides cash, as Zakat.

Sheikhul Islam, Ibn Taymiyaah (ra), of the Hanbali school, also allows Zakat to be paid in such a manner, except:
• in circumstances when there is a need
• for an interest to be served
• to achieve fairness.

And Allah knows best!

Mufti Billal Omarjee
Q: if your Zakat date is after Ramadan but you wish to pay during Ramadan, how should your Zakat be calculated?****

A: Once the zakatable wealth has reached the nissab value, a person can pay Zakat in advance for any amount of coming years. This is the opinion of the Hanafi school of jurisprudence.

The most famous opinion for the Malikis is that Zakat can be given only one month in advance.

According to the Shafi'i school of jurisprudence, Zakat can be paid in advance for up to only one lunar calendar year.

As for the Hanbalis, the correct opinion is that Zakat can be given in advance for a period of up to two years only.

And Allah knows best!

Mufti Billal Omarjee