Posts tagged ‘Donation Value’

Gift Aid

If you are a UK taxpayer and you make a donation to a registered charity, gift aid can be claimed by the charity.  Effectively, the Government give the basic rate tax that the donor has paid on the amount they have pledged, to the charity.

Even a smile is an act of charityFrom the year 2000 onwards there is no minimum or maximum donation value for applying gift aid.

The amount of gift aid pledged by taxpayers and not claimed by charities runs in to several million pounds.

If the donor is a 40% taxpayer, the charity will receive the basic rate tax, currently 20% and the donor can claim the remaining 20% via their Self-Assessment Tax Return.  They can therefore afford to donate more!


  1. The donor completes a Gift Aid declaration (see below) with their name, address and the date.
  2. The charity fills in a claim form and send it to HMRC.
  3. HMRC makes a payment direct to the charity for the amount of basic rate tax claimed.

Example Declaration

“I wish the enclosed donation for £xx and any future donations I make to this charity to be treated as a Gift Aid donation.  I am a UK taxpayer”


The information provided in this blog illustrates my opinions and experiences, it does not constitute advice and I do not accept responsibility for any actions taken or refrained from as a result of reading this post.

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