Gift Aid
Gift Aid calculator — what the charity gets and the relief you can claim.
The charity receives
£625
It reclaims £125 from HMRC. Your top rate is 42%.
- Your extra relief
- £138
- Via Self Assessment
- Real cost to you
- £363
Who pays for the gift
Rates and rules from Gift Aid (HM Revenue & Customs) and Income Tax in Scotland (HM Revenue & Customs). Found a discrepancy? Report a calculator issue with the tax year and figures you used, or read how our calculators work.

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Expert help
Turn your estimate into the right tax decision.
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Ask an accountantQuestions
Frequently asked questions.
How do I claim higher-rate relief on Gift Aid?
Enter the total you donated on your Self Assessment return, or ask HMRC to adjust your tax code if you do not file one.
Does Gift Aid reduce adjusted net income?
Yes. Gross Gift Aid donations are deducted when calculating adjusted net income, which can reduce the High Income Child Benefit Charge or restore Personal Allowance above £100,000.
Can non-taxpayers use Gift Aid?
No. You must pay at least as much Income Tax or Capital Gains Tax in the year as the charity reclaims; otherwise HMRC can ask you to pay the difference.
Can I carry Gift Aid back a year?
Yes. Donations made after 5 April can be treated as made in the previous tax year if you claim before filing that year's return.
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