Gift Aid Calculator 2025-26
Gift Aid lets UK charities reclaim 25p of basic rate tax for every £1 you donate — at no extra cost to you. Higher and additional rate taxpayers can also claim personal tax relief via Self Assessment.
How Gift Aid works — 2025-26
HMRC pays £20 top-up to charity
You claim nothing extra
Charity gains 25% on every donation
You can claim 20% of £100 = £20 back
via Self Assessment tax return
Effective cost: £60 for a £100 charity gift
You can claim 25% of £100 = £25 back
via Self Assessment tax return
Effective cost: £55 for a £100 charity gift
Gift Aid tax relief — all donation amounts
| Donation | Charity receives | Higher rate saves | Additional rate saves | |
|---|---|---|---|---|
| £10 donation | £13 | £3 | £3 | Details → |
| £25 donation | £31 | £6 | £8 | Details → |
| £50 donation | £63 | £13 | £16 | Details → |
| £75 donation | £94 | £19 | £23 | Details → |
| £100 donation | £125 | £25 | £31 | Details → |
| £150 donation | £188 | £38 | £47 | Details → |
| £200 donation | £250 | £50 | £63 | Details → |
| £250 donation | £313 | £63 | £78 | Details → |
| £300 donation | £375 | £75 | £94 | Details → |
| £400 donation | £500 | £100 | £125 | Details → |
| £500 donation | £625 | £125 | £156 | Details → |
| £750 donation | £938 | £188 | £234 | Details → |
| £1,000 donation | £1,250 | £250 | £313 | Details → |
| £1,500 donation | £1,875 | £375 | £469 | Details → |
| £2,000 donation | £2,500 | £500 | £625 | Details → |
| £2,500 donation | £3,125 | £625 | £781 | Details → |
| £5,000 donation | £6,250 | £1,250 | £1,563 | Details → |
| £10,000 donation | £12,500 | £2,500 | £3,125 | Details → |
What is Gift Aid?
Gift Aid is a UK government scheme that allows registered charities to reclaim the basic rate income tax (20%) already paid on donations by UK taxpayers. When you make a Gift Aid donation, the charity can claim an extra 25p for every £1 you give — turning an £80 donation into £100 for the charity, at no additional cost to you.
To use Gift Aid, you must be a UK taxpayer and you must have paid (or expect to pay) enough income tax or capital gains tax in the current tax year to cover the amount the charity reclaims. If you pay less tax than the charity reclaims, you are responsible for the difference.
How to declare Gift Aid
You make a Gift Aid declaration by signing a form (or ticking a box online) confirming you are a UK taxpayer. The declaration can be for a single donation, or a standing declaration covering all donations to that charity in the past four years and all future donations until you withdraw it. You must notify the charity if you stop paying sufficient UK tax.
Higher and additional rate taxpayers who want to claim personal relief must complete a Self Assessment tax return. HMRC will either adjust your tax code or issue a repayment after you submit. You can also ask your employer to adjust your code in-year.
Payroll Giving
Payroll Giving (also known as Give As You Earn) is an alternative to Gift Aid for employees. Donations are taken from your gross salary before income tax is deducted, meaning you get tax relief automatically at your marginal rate — without needing to complete a Self Assessment return. A 40% taxpayer donating £60 via payroll giving costs the same as donating £100 under Gift Aid, but payroll giving provides relief at source with no further action required.
Gift Aid Small Donations Scheme (GASDS)
The Gift Aid Small Donations Scheme allows charities to claim a Gift Aid-style top-up on small cash and contactless donations of up to £30 per donation — even where no Gift Aid declaration is given. Charities can claim GASDS on up to £8,000 of eligible donations per tax year (receiving up to £2,000 from HMRC), provided they have made at least £1 of regular Gift Aid claims in the same or previous tax year.