Donors - Frequently Asked Questions

How do I turn my donations into Gift Aid?

You must give the charity concerned a Gift Aid declaration. This may be given orally or in writing. Many charities have produced declarations containing their details so you may wish to ask the charity for a copy of this. If you give a declaration orally, the charity will note the details of your name and address and the amount you want to give under the scheme. The charity may then write to you confirming the details. Please remember that you must pay income tax and/or capital gains tax at least equal to the amount that charities will reclaim on your donations.

Further details about Gift Aid declarations can be found at paragraph 3.10 of our guidance notes

Where can I get a declaration?

Most charities have their own versions but we supply a model (PDF 17K) which can be used.

Can I Gift Aid goods donated to a charity shop?

Gift Aid is only ever available for gifts of money but some charities may offer to act as your agent and sell your goods in their shop. The charity can then can then ask you to choose whether you want to keep the money or donate it to them charity. If you choose to donate the money you can complete a Gift Aid declaration so that the charity can claim the basic rate tax on your donation. For more information about how to use this option please see the guidance for charities about gift of goods.

Can I Gift Aid my membership subscriptions?

It is possible for membership subscriptions to be paid under Gift Aid. You should ask the charity concerned if it has been agreed that membership subscriptions qualify. The Gift Aid benefit rules can disqualify payment under Gift Aid if the extent of benefits provided to members exceeds certain limits.

Can I use Gift Aid when visiting a charity property?

From 6th April 2006, when you visit a charity that opens its premises to the public, you may be able to make a Gift Aid donation instead of paying an admission if either of the following circumstances apply:

Your donation is at least 10 per cent more than the admission charge

Or

The donation secures admission to the property for a twelve-month period, for example through a season ticket or a membership scheme.

You will need to complete a Gift Aid declaration (obtainable from the charity) if you want to Gift Aid your payment. The charity can reclaim a tax refund of 28 pence for every £1 of your Gift Aid donation. So, you must pay sufficient tax for the year to cover what the charity reclaims.
If you do not pay tax you should NOT use Gift Aid.

How do I claim my higher rate tax relief?

You have to make an entry on your Self Assessment return.

Can I donate time instead of money?

Charities are only able to claim tax back on monetary donations. Some relief is available to companies that second employees to charity; Giving to charity by business provides details.

Can I donate anonymously?

Yes, but for the charity to be able to claim repayment under the Gift Aid scheme they need to be able to link the donation with a declaration given by the donor. If a donation is made anonymously the charity will not know if it came from a donor for whom they have declaration.

What records do I need to keep?

Details of all Gift Aid payments made in a tax year (6 April to 5 April), the name of the charity, the amount and date of payments.

Can I give in other ways?

Apart from the Gift Aid scheme, relief is available to donors for gifts of land, buildings shares and securities and gifts can also be made under the Payroll Giving Scheme.

Will these give the charity some tax back?

Relief for Gifts of shares and securities is only available to the donor. Normally payments made via the Payroll Giving scheme will not result in a tax repayment to the charity. However until 2003, payments via the Payroll Giving scheme will attract a 10% supplement.