RE1830 - Gift Aid relief: outline of the relief

Gift Aid is a tax relief for gifts of money by individuals to UK charities - qualifying donations. The gifts are treated as having been made net of basic rate tax so no further relief is available to individuals at the basic rate. Relief is, however, available to the individual for higher rate tax by extending the basic rate band by the gross value of the qualifying donation - see RE130.

Companies can also make gifts using Gift Aid - see CTM09060.