Gift Aid

What is Gift Aid

When you make a donation to a registered charity, they will normally ask you to consider making your donation using Gift Aid. If you agree, they will give you a simple form to complete declaring that you wish to make donations under Gift Aid.

You should complete a separate declaration form for each charity you wish to donate to, but one form can cover every gift made to the same charity.

How Gift Aid works

Charities take your donation (which is money you’ve already paid tax on), and then reclaim tax on its ‘gross’ equivalent (its value before tax was deducted) at the basic rate of 22 per cent.

In practice, this means that if you give Ł10 to charity using Gift Aid, that gift is worth Ł12.82 to the charity. This is because 22 per cent of Ł12.82 is Ł2.82 – your Ł10 being the difference.

The Gift Aid scheme is only for monetary gifts and there are rules limiting the value of benefits you can receive in return.

Who can use Gift Aid?

You can use Gift Aid if the amount of tax you have paid in any tax year (6 April one year to 5 April the next) is at least equal to the amount the charity is reclaiming on your behalf. You can calculate the amount of tax the charity will reclaim by multiplying the amount you give by 22/78.

So if, for example, you give Ł100 to a charity in a particular tax year, they will claim back 100 x 22/78 = Ł28.20. You need to have paid at least this amount of tax during the same tax year to be able to donate using Gift Aid. Higher rate taxpayers If you’re a higher rate taxpayer, you can claim the difference between the higher rate of tax at 40 per cent and the basic rate of tax at 22 per cent on the total value to the charity of your donation (the ‘gross donation’).

So, using the example above, you can reclaim higher rate relief of Ł23.08 (18 per cent of your gross donation of Ł128.20).

You make this claim on your Self Assessment tax return.

Non taxpayers

If you do not pay tax, you should not use Gift Aid.

Giving money to charity - Government Advice


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