Gift Aid is a UK tax scheme run by HMRC. When you donate to an eligible charity or Community Amateur Sports Club and complete a Gift Aid declaration, the organisation can claim basic-rate tax back on your gift — currently 25p for every £1 you give.
Who can tick the box
You must be a UK taxpayer and have paid at least as much Income Tax and/or Capital Gains Tax in the tax year as the charity will reclaim on your donations. Gift Aid does not cost you extra. You should not complete a declaration if you have not paid enough tax — HMRC can ask you to repay the difference.
VAT, council tax and National Insurance do not count.
Higher-rate and additional-rate taxpayers
The charity still claims 25p per £1. If you pay tax above the basic rate, you can claim the difference through Self Assessment (or by asking HMRC to adjust your PAYE code). That extra relief comes back to you, not the charity, unless you choose to donate it on.
What Gift Aid is not
- It is not a Gift Aid “score” on CharityCompare. Clarity Scores do not depend on whether donors use Gift Aid.
- It does not make an unregistered appeal legitimate. Verify the charity number first.
- Payroll giving and some overseas bodies have different rules — see tax-efficient giving and the Gift Aid calculator.
Practical habit
Complete one declaration per charity you support regularly, keep your name and address accurate, and tell the charity if you stop paying enough tax. Then give through the charity’s official site, not a forwarded payment link.