Fill in the figures, then click Work out the relief.
Result
The gift
| Line | Amount |
|---|
If you gave a different amount
| You give | Charity gets | Relief | Your cost |
|---|
What to do
| Step | What it means |
|---|
What it does, and what it leaves to you
- Covers: the grossed-up gift, the 25% the charity claims, higher and additional rate relief through the widened basic and higher rate bands, the personal allowance taper between £100,000 and £125,140, and a carry-back to the previous tax year.
- Gives: what the charity receives, the relief you reclaim, your net cost per £1 the charity gets, and outcomes at other gift sizes.
- Not decided: Scottish income tax rates, savings and dividend income, pension contributions, Capital Gains Tax, gifts of shares or land, payroll giving, whether you have a valid Gift Aid declaration and anything that changed after this was written.
Common questions
What is Gift Aid?
A UK scheme that lets a charity claim 25p from HMRC for every £1 you give, as long as you have paid enough UK income tax or Capital Gains Tax to cover it. A £100 gift is worth £125 to the charity.
How do I claim higher rate relief on Gift Aid?
If you pay 40% or 45% tax you can claim back the difference between your rate and the 20% basic rate on the grossed-up gift. Put the gross amount in the Gift Aid section of your Self Assessment return, or ask HMRC to change your tax code.
Can I carry a donation back to the previous tax year?
Yes. You can elect to treat a gift as made in the previous tax year, which helps if your income was higher then. The election must be made on or before filing that year's return, and no later than 31 January after the tax year of the gift.
Can a donation win back my personal allowance?
Between £100,000 and £125,140 of income you lose £1 of personal allowance for every £2 over £100,000. A Gift Aid donation lowers your adjusted net income, so a gross gift equal to the amount over £100,000 restores the full allowance and relief can exceed 40%.
What if I have not paid enough tax?
The charity's 25% is treated as tax you have paid. If your income tax and Capital Gains Tax for the year are less than the tax on the grossed-up gift, you may have to pay the difference to HMRC.
Is my data uploaded anywhere?
No. Everything is calculated in your browser and nothing is sent.