---
title: "Personal Allowance Gift Aid Calculator — £100k trap…"
description: "Free Personal Allowance Gift Aid calculator — earn £100k–£125,140?"
source: https://www.charitycompare.org.uk/personal-allowance-gift-aid-calculator
retrieved: 2026-08-18T01:25:49.450Z
license: "Charity data © Crown copyright, Open Government Licence v3.0"
---

Quick answer

Donate (income − £100,000) ÷ 1.25. The grossed-up gift reduces adjusted net income below £100,000 and restores
the £12,570 allowance — worth 40% on the restored slice, on top of the normal higher-rate reclaim. Use the
calculator below for your exact figures.

**The £100k trap:** between £100,000 and £125,140 your Personal Allowance is withdrawn £1 for every £2 earned — an effective 60% marginal rate. Gift Aid donations reduce your *adjusted net income*, so they can restore the allowance on top of the normal 40% reclaim.

Annual gross income£

Gift Aid donation£

Allowance before

£5,070

of £12,570 available

Allowance after

£8,195

£3,125 restored

Effective relief

50%

£2,500 total on £5,000

Gift Aid grossed up (charity gets)

£6,250

Adjusted net income

£108,750

Your 40% reclaim (Self Assessment)

£1,250

Allowance-restoration saving

£1,250

Net cost of your donation

£2,500

**Optimiser:** to restore your full Personal Allowance, donate £12,000 (£15,000 grossed up) — bringing adjusted income back to £100,000. You’re currently £7,000 short of the full restoration.

Estimates only, not tax advice — 2025/26 UK rates (England & Wales). Scottish bands differ; pension contributions also reduce adjusted net income. Calculator by [CharityCompare](https://www.charitycompare.org.uk/) — free to use and embed.

## Embed this calculator — free for advisers & charities

Add this exact calculator to your website with one line. Free, lightweight, includes a dofollow credit link
to CharityCompare — that’s how the tool stays free.

Iframe embed code<iframe src="https://www.charitycompare.org.uk/embed/personal-allowance-gift-aid-calculator" width="100%" height="900" style="border:0;max-width:100%;" title="Personal Allowance Gift Aid Calculator — CharityCompare" loading="lazy"></iframe>Copy code[Preview the embed →](https://www.charitycompare.org.uk/embed/personal-allowance-gift-aid-calculator)

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.

## Why the relief is so high

In the trap, each £1 of income costs 40p tax *plus* 50p of lost allowance taxed at 40% — an effective
60% rate. A Gift Aid donation attacks both: the grossed-up gift cuts adjusted net income, restoring the
allowance, and you still reclaim the 20% band difference on the gross donation. Pension contributions work
the same way, and both can be combined.

Estimates only — not tax advice. Scottish bands differ; check HMRC guidance or an accountant.