What are the criteria for adding Gift Aid to a donation to charity?
If you’re a UK taxpayer donating your own money, and meet the criteria set out below, the government will give the charity you’re donating to 25% on top of your donation. It won’t cost you anything. You do not have to allow the charity to reclaim Gift Aid.
You must have paid an amount of Income Tax or Capital gains tax for the current financial year (6 April to 5 April) that is at least equal to the amount of tax that all the charities and Community Amateur Sports Clubs (CASCs) that you donate to will reclaim on your gifts for the current tax year. VAT and Council Tax don’t count toward this figure