Gift Aid Guide 2026/27 | How It Works for Donors & Charities

Gift Aid adds 25% to charity donations at no cost to basic rate taxpayers. Higher rate taxpayers can claim extra relief. Complete guide to Gift Aid 2026/27.

Waqas Sagar
25 May 2026
10 min read

Gift Aid Guide 2026/27

Gift Aid lets charities claim an extra 25% on your donation from HMRC, and higher rate taxpayers can claim additional relief.


How It Works

Your DonationCharity ReceivesYour Tax Relief
£100£125£0 (basic rate)
£100£125£25 (higher rate)
£100£125£31.25 (additional)

For Charities

The charity claims 25p for every £1 you donate:

  • You donate £100
  • Charity claims £25 from HMRC
  • Total received: £125

For Higher Rate Taxpayers

You can claim the difference between your rate and basic rate:

DonationBasic relief (to charity)Extra relief (to you)
£100£25 (25%)£25 (20% of gross)

Claim via Self Assessment.


Requirements

To make a Gift Aid declaration:

  • Must be a UK taxpayer
  • Tax paid must exceed Gift Aid claimed
  • One declaration can cover past and future gifts

Related Calculators

gift aidcharity donationscharitable givingtax relief donations
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Waqas Sagar
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ACA, FCCA, FMAAT - Chartered Accountant

Chartered Accountant running a successful accountancy firm based in London. Over 18 years of UK tax experience.

Disclaimer: This content is for general information only and does not constitute professional tax advice. Tax rules change frequently. Always consult a qualified accountant for advice specific to your circumstances.Terms of use.