Gift Aid Calculator
Enter a donation amount and your tax band — see what the charity actually receives with Gift Aid and what you can claim back on your tax return. Basic-rate relief goes to the charity automatically; higher and additional-rate taxpayers have extra relief to claim personally, and the calculator shows both sides.
How it works
Gift Aid lets the charity reclaim the basic-rate tax you already paid on the donated money: your gift is grossed up by 100/80, so every £100 you give becomes £125 for the charity — the charity claims the extra 25p per £1 directly from HMRC. All you do is tick the declaration; you must have paid at least that much income tax or CGT in the year.
Higher and additional-rate taxpayers can then claim PERSONAL relief on the difference between their rate and basic rate, via Self Assessment or a tax code adjustment: £25 per £100 donated at 40%, £31.25 at 45% (HMRC helpsheet HS342). So a £100 donation costs a higher-rate taxpayer only £75 net while the charity receives £125.
Worked example: you donate £200 and tick the Gift Aid box. The charity reclaims £50 from HMRC and receives £250 in total. If you pay tax at 40%, you can then claim £50 back through Self Assessment (25p per £1 donated), so the £250 in the charity's hands has cost you £150. At 45% the claim rises to £62.50 and your net cost falls to £137.50.
Bonus mechanic: Gift Aid donations EXTEND your basic-rate band — powerful if you sit just over £50,270 (higher-rate tax), £60,000 (child benefit charge) or £100,000 (personal allowance taper): a well-timed donation can restore allowances worth more than the donation's headline relief. HONEST NOTE: if you pay less tax than the charity reclaims, HMRC can bill YOU for the difference — don't Gift Aid if you're a non-taxpayer.
Gift Aid is only for people who pay enough UK income tax or capital gains tax in the year to cover what the charities reclaim — 25p for every £1 given, counted across ALL your Gift Aided donations. If you stop work or your income falls below the taxable level, ask the charities you support to stop claiming, otherwise the shortfall can land on you.
The calculator shows three figures: what the charity receives (donation × 1.25), the personal relief you can claim at your band, and your true net cost. The most common mistake is higher-rate donors never claiming their extra relief — one of the most commonly unclaimed reliefs in the UK — and a donation can even be carried back one tax year if you file before the deadline. At basic rate there is nothing to claim: the charity's 25% top-up is the whole benefit.
FAQ
How much does the charity get from my Gift Aid donation?
Your donation × 1.25: the charity reclaims the 20% basic-rate tax that was deducted before you earned the money, worked as gross-up (donation × 100/80). £20 becomes £25, £100 becomes £125, £1,000 becomes £1,250 — at no extra cost to you. The only condition is that you've paid at least that much UK income tax or capital gains tax in the same tax year and made a Gift Aid declaration.
How do I claim higher-rate relief on donations?
Through Self Assessment (the "charitable giving" boxes) or by asking HMRC to adjust your tax code. The relief equals the difference between your marginal rate and basic rate applied to the GROSSED-UP donation: at 40% that works out to 25p back per £1 donated; at 45%, 31.25p. Many higher-rate donors never claim this — it is one of the most commonly unclaimed reliefs in the UK. You can also carry a donation back one tax year if you file before the deadline.
Can Gift Aid reduce my child benefit charge or restore my personal allowance?
Yes — grossed-up Gift Aid donations reduce your "adjusted net income", which is the figure used for both the High Income Child Benefit Charge (£60,000+ threshold) and the £100,000 personal allowance taper. Someone at £102,000 donating £1,600 (£2,000 grossed) brings adjusted income to £100,000, restoring £1,000 of personal allowance worth £400 — on top of the £500 higher-rate relief. Around those cliff edges, giving is exceptionally tax-efficient.
What does a £50 donation become with Gift Aid?
£62.50 for the charity — every donation is multiplied by 1.25, because the charity reclaims the 20% basic-rate tax deducted before you were paid (the gross-up is 100/80). The pattern holds at any size: £20 becomes £25, £100 becomes £125 and £1,000 becomes £1,250, all at no extra cost to you, provided you have paid enough tax in the year.
Can I use Gift Aid if I don't pay tax?
No — and it can cost you. The scheme works by the charity reclaiming tax you have already paid; if your income tax and capital gains tax for the year add up to less than the charities reclaim, HMRC can require YOU to make up the difference. If your income drops below the taxable level, ask the charities you support to stop claiming Gift Aid on your donations.
How much does a £100 donation really cost a 45% taxpayer?
£68.75. The charity receives £125 (your £100 plus the reclaimed basic-rate tax), and you personally claim back 31.25p per £1 donated — £31.25 — via Self Assessment. The higher your marginal rate, the bigger the wedge between what the charity gains and what the gift costs you: £125 received for £68.75 spent is an uplift of about 82% on your net outlay.
Can I claim relief for last year's donations?
You can carry a donation back one tax year if you file before the deadline — useful when your marginal rate was higher in the earlier year, or when a donation just missed the year end. Carrying back only moves your personal higher or additional-rate relief; the charity's 25% reclaim is unaffected either way.