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Not all gifts are eligible for Gift Aid claims, as they must adhere to the gift claimable rules set by HMRC. The status, value, frequency, source, and unique characteristics of the gift and giver are crucial factors to consider. In the UK, qualifying gifts can claim up to the basic tax rates if they come from eligible taxpayers in the year of the donation.

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Gift Aid Compliance

In addition to the donor meeting tax status qualifications, there are other principles that must be fulfilled. The claimable amount for Gift Aid cannot exceed the applicable tax paid by the donor. Compliance requirements such as bookkeeping, Know Your Customer (Contributor), and Anti-Money Laundering must also be adhered to. The specific amount claimable varies depending on the country of residence, with the allowable tax recovery rate typically being 20% in the UK.

Gift Aid Claim Conditions

To claim Gift Aid, the organization must be a recognized charity or CASC. Donors must provide a Gift Aid Declaration, granting permission for the claim. Individual donations are eligible, but the donor must have paid equivalent or higher Income Tax or Capital Gains Tax. Gift Aid cannot be claimed on donations from limited companies, Payroll Giving, donations with benefits exceeding a limit, or certain conditional donations.

Image by Markus Winkler


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