Gift Aid Calculator
See how much extra your donation is worth to charity with Gift Aid, and how much additional tax relief you can personally claim back if you’re a higher or additional rate taxpayer.
Gift Aid Breakdown
Gift Aid Calculator UK 2026
Our Gift Aid Calculator shows how much extra your charitable donation is worth once Gift Aid is added, and how much additional tax relief you can personally claim back if you pay tax at the higher or additional rate. This is an illustrative planning tool — always check your own eligibility on GOV.UK before completing a Gift Aid declaration.
What Is Gift Aid?
Gift Aid is a UK government scheme that lets registered charities and Community Amateur Sports Clubs (CASCs) reclaim the basic rate of Income Tax on donations made by UK taxpayers. For every £1 you donate, the charity can claim back an extra 25p from HMRC, increasing your donation’s value by 25% at no extra cost to you.
How to Use This Calculator
- Enter your donation amount – the amount you actually give, not the grossed-up figure.
- Choose the frequency – a one-off gift, or a monthly regular donation to see annual totals.
- Select your Income Tax band – not enough tax paid to cover Gift Aid, basic, higher or additional rate.
- Click Calculate Gift Aid to see the value to the charity and any extra relief you can personally claim.
How Much Is Gift Aid Worth?
| Your Tax Band | You Donate | Charity Receives | You Can Claim Back |
|---|---|---|---|
| Not enough tax paid to cover Gift Aid | £100 | £125* | £0 (not eligible) |
| Basic rate (20%) | £100 | £125 | £0 |
| Higher rate (40%) | £100 | £125 | £25 |
| Additional rate (45%) | £100 | £125 | £31.25 |
*If you have not paid enough tax to cover the amount reclaimed, you should not tick the Gift Aid declaration — see the eligibility warning below.
Can Higher and Additional Rate Taxpayers Claim Extra Relief?
Yes. If you pay tax at 40% or 45%, you’re entitled to claim the difference between your rate and the basic rate (20%) on the grossed-up value of your donation. You do this by reporting your total Gift Aid donations on your Self Assessment tax return, or by asking HMRC to adjust your tax code. HMRC works out the relief by extending your basic rate band by the grossed-up amount of your donation, which delays the point at which your income is taxed at the higher rate.
Who Is Eligible for Gift Aid?
- You must be a UK taxpayer (Income Tax and/or Capital Gains Tax).
- You must have paid enough UK tax in the tax year to cover the amount all the charities and CASCs you’ve donated to will reclaim.
- The donation must be your own money, not collected on behalf of others.
- You must not receive a significant benefit in return for the donation (this excludes most raffle tickets, event tickets and goods purchases).
What Happens If I Don’t Pay Enough Tax?
If you tick the Gift Aid box but haven’t paid enough Income Tax or Capital Gains Tax to cover the amount reclaimed, HMRC may ask you to pay the shortfall yourself. This is your responsibility as the donor, not the charity’s. If your circumstances change during the year — for example you stop working or your income drops below the personal allowance — let the charity know so they can stop claiming Gift Aid on your future donations.
Gift Aid and the High Income Child Benefit Charge
Because Gift Aid donations are grossed up and deducted from your adjusted net income, regular giving can help reduce your adjusted net income for other tax purposes, including the High Income Child Benefit Charge and the tapering of the Personal Allowance for higher earners (see GOV.UK for current thresholds). This calculator does not model those knock-on effects — use our High Income Child Benefit Charge Calculator alongside this one if that applies to you.
Frequently Asked Questions
Do I need to do anything extra to get higher rate relief?
Yes. The charity automatically claims the basic rate 25p per £1, but any extra relief for higher or additional rate taxpayers is not automatic. You need to declare your Gift Aid donations on your Self Assessment tax return, or contact HMRC directly if you don’t otherwise complete a return, so they can adjust your tax code or issue a refund.
Is Gift Aid worth claiming on a small donation?
Every Gift Aid declaration adds 25% to the value of a donation at no cost to a basic rate taxpayer, so it’s generally worth ticking the box on any donation, however small, as long as you’re a UK taxpayer and have paid enough tax to cover it. For very frequent small collections, charities often use the separate Gift Aid Small Donations Scheme (GASDS) instead of individual declarations.
Can I claim Gift Aid on donations to any charity?
Only donations to charities and CASCs recognised by HMRC for tax purposes qualify. Since 15 March 2023, this only includes charities within the jurisdiction of the High Court in England, Wales or Northern Ireland, or the Court of Session in Scotland — EU and EEA charities no longer qualify for UK Gift Aid relief.
Does Gift Aid apply to payments for goods or services?
No. Gift Aid only applies to genuine donations. It cannot be claimed on payments for goods, raffle tickets, membership fees that provide significant benefits in return, or admission charges to events, unless the specific scheme rules for that type of payment say otherwise.
What if I’m a Scottish taxpayer?
Scottish Income Tax has different bands and rates to the rest of the UK (starter, basic, intermediate, higher, advanced and top rates). The basic rate reclaim by the charity still works the same way, but the extra relief you can personally claim as a higher earner is calculated against the Scottish bands. This calculator uses the rUK (England, Wales and Northern Ireland) bands, so Scottish taxpayers should check GOV.UK or Revenue Scotland for their exact relief.