|About Gift Aid|
If you pay UK income tax or capital gains tax, any donation you make under the Gift Aid scheme is regarded as having had basic rate income tax deducted from it. This means that the charity can take your donation and reclaim the basic rate of income tax that you have already paid on it, grossing your donation up to its value before tax.
Since the basic rate of income tax is currently 20%, this means that, for every £1 you donate, it is worth £1.25 to the charity.
To make a Gift Aid donation, please ensure you complete our Gift Aid declaration on the donation page.
You can use Gift Aid if the amount of UK income tax and / or capital gains tax you have paid in the tax year of your donation (6 April of one year to 5 April of the next) is at least equal to the amount of basic rate tax the charity will reclaim on the gift. If you have made more than one Gift Aid donation, you need to consider if you have paid enough tax on each donation; otherwise, you will need to pay any shortfall of tax to HMRC.
If you are a higher or additional rate taxpayer, you can claim the difference between the higher or additional rate of tax (40%/45%) and the basic rate of tax (20%) on the gross value of your donation to the charity on your tax return or ask HMRC to adjust your tax code.