What are the criteria for adding Gift Aid to a donation to charity?
If you’re a UK taxpayer donating your own money and you meet the criteria below, the government will give the charity an extra 25p for every £1 you donate. You don’t need to agree to the charity collecting Gift Aid – it’s up to you.
To be able to add Gift Aid to your donation, you must have paid an amount of Income Tax or Capital Gains Tax for the current financial year (6 April to 5 April) that’s 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.