Gift Aid Calculator
Gift Aid Results
Your Donation-
Gift Aid Reclaim (charity receives)-
Total Value to Charity-
Higher/Additional Rate Relief (you claim)-
Effective Cost of Donation to You-
Gift Aid Boost-
Gift Aid Tax Relief by Band 2025/26
| £100 Donation | Basic (20%) | Higher (40%) | Additional (45%) |
|---|---|---|---|
| Charity Receives (with Gift Aid) | £125.00 | £125.00 | £125.00 |
| Gift Aid Reclaim | £25.00 | £25.00 | £25.00 |
| Your Higher Rate Relief | £0 | £25.00 | £31.25 |
| Effective Cost to You | £100.00 | £75.00 | £68.75 |
Gift Aid adds 25% to every donation at no extra cost to the donor. Higher and additional rate taxpayers can claim the difference between their rate and basic rate via Self Assessment.
Gift Aid Key Facts
Basic Rate Boost
+25%
Higher Rate Relief
20% back
Additional Relief
25% back
How to Use This Calculator
1
Enter donation amount
Input the amount you are donating or have donated to a UK registered charity.
2
Select your tax band
Choose your income tax band. Higher and additional rate taxpayers receive extra personal tax relief.
3
Confirm Gift Aid declaration
Confirm that you have made or will make a Gift Aid declaration. You must be a UK taxpayer who has paid sufficient tax.
4
Review Gift Aid breakdown
The calculator shows the charity's total receipt, your personal tax relief, and the effective cost of the donation.
Frequently Asked Questions
What is Gift Aid?
Gift Aid is a UK tax scheme that allows charities to reclaim basic rate income tax (20%) on donations made by UK taxpayers. For every £1 donated, the charity can reclaim 25p from HMRC, making the donation worth £1.25 at no extra cost to the donor. The donor must have paid enough UK income tax or capital gains tax to cover the Gift Aid amount.
How does Gift Aid work for higher rate taxpayers?
Higher rate (40%) taxpayers can claim back the difference between the higher rate and basic rate on the gross donation. For a £100 donation (gross value £125), you can claim 20% of £125 = £25 via Self Assessment. This means a £100 donation effectively costs you only £75.
Can I claim Gift Aid on all charitable donations?
Gift Aid applies to donations of money to UK registered charities and Community Amateur Sports Clubs (CASCs). It does not apply to: donations of goods, admission fees, purchases from charity shops, raffle tickets, or subscription fees that provide benefits. The donation must be freely given with no benefit received.
What if I haven't paid enough tax?
You must have paid at least as much UK income tax or CGT in the tax year as the total Gift Aid claimed by all charities on your donations. If you have not paid enough tax, you become liable for the shortfall. For example, if charities claim £250 in Gift Aid on your donations, you must have paid at least £250 in tax that year.
How do charities claim Gift Aid?
Charities claim Gift Aid from HMRC using the Charities Online service. They submit claims containing donor details (name, address, donation amounts) and Gift Aid declarations. Claims can be made for the current year and up to 4 previous years. HMRC typically processes claims within 5 weeks.
What is the Gift Aid Small Donations Scheme?
GASDS allows charities to claim a Gift Aid-style top-up on small cash donations (up to £30 each) without a Gift Aid declaration. The maximum claim per charity per tax year is £8,000 in donations (yielding £2,000 in top-up). This benefits charities that receive collections, such as churches and community groups.
Official Sources & References
Data verified against official UK government sources. Last checked April 2026.