How much extra does a charity get from Gift Aid?

A charity can reclaim 25p from HMRC for every £1 donated with a valid Gift Aid declaration, so a £100 donation becomes £125 at no extra cost to the donor.

How much Gift Aid can I claim back as a higher-rate taxpayer?

Higher-rate (40%) taxpayers can personally reclaim the difference between basic and higher rate on the grossed-up donation — £250 on a £1,000 gift. Additional-rate (45%) taxpayers reclaim £312.50.

What is the £100k personal-allowance trap?

Between £100,000 and £125,140 of income the Personal Allowance is withdrawn, creating an effective 60% marginal rate. Gift Aid donations reduce adjusted net income and can restore some or all of the allowance.

Calculators

Gift Aid Calculator

Free UK tool — see what your donation is worth to a charity, and what you can reclaim as a higher or additional-rate taxpayer. No sign-up, no data stored.

Quick answer

With Gift Aid a £100 donation is worth £125 to the charity (HMRC adds 25%). A higher-rate (40%) taxpayer can personally reclaim £25 back on that donation via Self Assessment — use the calculator below for your exact figures and tax band.

Donation amount

Reverse: enter what you can afford instead

Your tax band

Basic rate (20%)£12,571–£50,270Higher rate (40%)£50,271–£125,140Additional rate (45%)over £125,140

I earn £100k–£125,140 — Gift Aid restores your Personal Allowance at up to 60% effective relief. How the £100k trap works

Charity receives

£125

£1 becomes £1.25 with Gift Aid

You can reclaim

£25

via Self Assessment (20% difference)

Net cost to you

£75

After 20% tax relief

Estimates only, not tax advice — 2025/26 UK rates. The charity must hold a valid Gift Aid declaration from you and you must have paid enough tax to cover the reclaim. Figures: HMRC Gift Aid guidance. Calculator by CharityCompare — free to use and embed.

Embed this calculator — free for charities

Add this exact calculator to your website with one line. It is free, lightweight, and includes a credit link to CharityCompare — that’s how the tool stays free. Dofollow link, no sign-up.

Iframe embed code

<iframe src="https://www.charitycompare.org.uk/embed/gift-aid-calculator" width="100%" height="760" style="border:0;max-width:100%;" title="Gift Aid Calculator — CharityCompare" loading="lazy"></iframe>

Preview the embed →

Free to embed. Includes a dofollow credit link to charitycompare.org.uk — that is how the tool stays free. Embedding on a charity site never affects its Clarity Score.

How Gift Aid works

Gift Aid lets a charity reclaim the basic-rate tax you already paid on your donation from HMRC. Every £1 you give is treated as £1.25 gross, so the charity claims 25p on each £1. You must be a UK taxpayer and have paid at least as much tax as the charity will reclaim that year.

Higher and additional rate relief

If you pay tax at 40% or 45%, you can reclaim the difference between your rate and the basic rate on the grossed-up donation through Self Assessment or a P810. Donations can also be carried back to the previous tax year before you file.

Estimates only — not tax advice. Check HMRC guidance or an accountant for your position.