Higher and additional rate UK taxpayers can reclaim a significant amount of extra tax relief on Gift Aid donations — beyond the 25% top-up the charity already receives. This calculator shows exactly how much you are entitled to claim and explains how to do it.
Higher Rate Gift Aid Relief Calculator
Frequently Asked Questions
How does higher-rate Gift Aid relief work?
When you make a Gift Aid donation the charity reclaims basic rate (20%) tax, grossing up your donation. As a higher-rate (40%) or additional-rate (45%) taxpayer you can personally claim back the difference between your tax rate and the basic rate on the grossed-up donation amount — reducing your tax bill by an extra 20% or 25% respectively.
How do I claim my higher-rate Gift Aid relief?
You claim via Self Assessment by entering your total Gift Aid donations on your tax return. HMRC will calculate the additional relief and reduce your tax bill accordingly. If you do not complete a tax return you can ask HMRC to adjust your PAYE tax code instead.
What is the Gift Aid grossing-up calculation?
Your actual donation is treated as a net donation after basic-rate tax. To find the gross donation, divide by 0.80 (i.e. multiply by 100/80). For example, a £800 donation is grossed up to £1,000. A 40% taxpayer then claims back 20% of £1,000 = £200 extra relief.
Is there a limit on how much Gift Aid relief I can claim?
There is no upper limit on Gift Aid donations, but your total Gift Aid donations in a tax year cannot exceed your total UK income and gains on which you pay income tax. If donations exceed your income, the excess relief may not be claimable.
Can I carry back Gift Aid to the previous tax year?
Yes. You can elect on your Self Assessment return to treat a Gift Aid donation made before 31 January as if it was made in the prior tax year. This is useful if you were a higher-rate taxpayer in the prior year but might not be in the current year.