What this calculator works out
This calculator shows what a charity receives once Gift Aid is added to your donation, with an optional extra amount.
Gift Aid lets a charity reclaim the basic rate tax you already paid on the money donated. It costs you nothing beyond making the declaration.
Enter your details
Before you claim
- You must have paid at least as much UK Income Tax or Capital Gains Tax in the tax year as all the charities will reclaim on your donations.
- The 25% default reflects basic rate tax: a £100 donation is treated as £125 gross, from which the charity reclaims the £25 of tax.
- Council Tax and VAT do not count. If you pay no Income Tax or Capital Gains Tax, you should not make a Gift Aid declaration.
- A declaration can cover past donations from the previous four years as well as future ones.
Gift Aid gives the charity the basic rate tax. A higher or additional rate taxpayer can claim the difference between their rate and the basic rate through their Self Assessment return — on a £100 donation, that is around £25 for a higher rate taxpayer. It is claimed by the donor, not the charity, and is frequently overlooked.
How this calculator works
The donation grossed up, plus any extra:
Total to charity = donation × (1 + Gift Aid rate ÷ 100) + extra donationThe 25% figure comes from the arithmetic of basic rate tax. To earn £100 after 20% tax you must earn £125 gross, and the £25 difference is what the charity reclaims — which is 25% of the £100 you donated rather than 20% of it.
The calculator does not model the higher rate relief, which goes to the donor rather than the charity.
Worked example: a £100 donation
Using the default figures — £100 donated with Gift Aid at 25%:
- Charity receives: £125
A quarter more at no cost to you, provided you have paid at least £25 of tax that year. If you are a higher rate taxpayer, you can additionally reclaim around £25 through Self Assessment — so the charity gets £125, you get £25 back, and the donation has effectively cost you £75. Very few higher rate taxpayers claim this.
Common mistakes
- Claiming Gift Aid without paying enough tax. You become liable for the shortfall.
- Counting Council Tax or VAT as qualifying tax. Only Income Tax and Capital Gains Tax count.
- Forgetting higher rate relief. It is claimed by the donor and frequently missed.
- Applying it to non-qualifying payments. Raffle tickets, event entry fees and purchases generally do not qualify.
- Not telling charities when circumstances change. Declarations continue until you cancel them.
Frequently asked questions
Who can claim Gift Aid?
Any UK taxpayer who has paid at least as much Income Tax or Capital Gains Tax in the tax year as all charities will reclaim on their donations that year. If you pay no such tax — for example if your income is entirely below the personal allowance — you should not make a declaration, as HMRC can recover the shortfall from you.
Does it apply to everything I give a charity?
No. It applies to freely given donations of money. It does not apply to payments where you receive something substantial in return, to raffle and lottery tickets, to most event entry fees, or to donations of goods — though charity shops can operate a retail Gift Aid scheme where they sell your goods as your agent and you donate the proceeds.
How does higher rate relief work?
Through Self Assessment, or by asking HMRC to adjust your tax code. You declare the gross donation, and your basic rate band is extended by that amount, which means income that would have been taxed at the higher rate is taxed at the basic rate instead. The difference comes back to you.
Can I Gift Aid past donations?
Yes. A declaration can cover donations made in the previous four years as well as future ones, provided you paid enough tax in each of those years. Charities generally provide a form allowing you to backdate, and it is worth doing when you first set one up.
Is what I enter stored?
No. Figures are processed in your browser and never transmitted or retained.
Related tools
References
- GOV.UK — Gift Aid rules, qualifying donations and higher rate relief
- MoneyHelper — guidance on charitable giving and tax
Sources are checked at publication and can change — how I choose and check references.