Direct Answer
Gift Aid lets an HMRC-recognised charity or community amateur sports club claim 25p for each eligible £1 gift when the donor makes a valid declaration and has paid enough UK Income Tax or Capital Gains Tax. WAN cannot currently claim Gift Aid. Higher-rate tax relief is separate and depends on the donor’s circumstances.
What Gift Aid does
For an eligible £100 donation, the charity can normally reclaim £25 from HMRC. The gift is treated as £125 before basic-rate tax. This is why the top-up is 25% of the donation, not 20%. It is an illustration of the scheme, not a statement that WAN can claim it.
Check the organisation and the gift
The charity or eligible sports club must be recognised by HMRC. Charity Commission registration and HMRC recognition are separate processes. Check the receiving organisation’s current position and that the particular payment qualifies.
Payments for goods, services, raffle tickets or significant donor benefits cannot automatically be treated as charitable gifts. Company donations have different rules.
WAN’s current Gift Aid statusGive to eye surgery, cancer treatment or disaster relief
Eye surgery and cancer treatment for patients who cannot pay, and relief after disasters, in Pakistan, Indonesia and Malaysia. Give once or monthly by card.
DonateCheck how much qualifying tax you have paid
You must have paid enough UK Income Tax or Capital Gains Tax to cover the total Gift Aid claimed by all organisations on your donations in the tax year. VAT and council tax do not count. If too little tax has been paid, HMRC can ask you to pay the difference.
Living in the UK alone does not establish eligibility. Equally, location by itself does not determine whether someone has paid qualifying UK tax. Check your actual circumstances.
Make and maintain a valid declaration
Follow the eligible recipient’s declaration process and provide the required name, address and confirmation. Tell the recipient when your tax position or details change and cancel a declaration if you no longer qualify. Do not tick a box solely because it is preselected.
Higher-rate and additional-rate relief
Eligible donors who pay tax above the basic rate may claim the difference between their rate and the basic rate on the gross donation, through Self Assessment or an adjusted tax code. Scottish Income Tax rates differ. Personal allowances, tax bands and other circumstances can affect the calculation.
For illustration, an eligible £100 gift is £125 gross. At a qualifying 40% rate, the difference from 20% is £25. That is relief for the donor, separate from the £25 claimed by the charity.
Explore a general Gift Aid illustrationGiving through a company or by payroll
A company usually claims qualifying charitable donations under Corporation Tax rules, not individual Gift Aid. Payroll Giving uses a different tax-relief mechanism. Do not claim both mechanisms for the same payment.
Compare donation methodsWhat this means for a WAN donation
Gift Aid is not currently available for WAN donations. Our checkout does not collect a Gift Aid declaration. Do not assume a top-up or personal Gift Aid tax relief for your gift. Any future eligibility, including possible treatment of earlier gifts, needs confirmation rather than a promise.
Check registration and recognition statusKey takeaways
- Gift Aid lets an HMRC-recognised charity or community amateur sports club claim 25p for each eligible £1 gift when the donor makes a valid declaration and has paid enough UK Income Tax or Capital Gains Tax. WAN cannot currently claim Gift Aid. Higher-rate tax relief is separate and depends on the donor’s circumstances.
Give to eye surgery, cancer treatment or disaster relief
Eye surgery and cancer treatment for patients who cannot pay, and relief after disasters, in Pakistan, Indonesia and Malaysia. Give once or monthly by card.
Frequently asked questions
Does every donation to a charity qualify?
No. The receiving organisation, the payment and the donor must satisfy the rules, including a valid declaration and enough qualifying tax.
Can I claim Gift Aid on a WAN donation now?
No. Gift Aid is not currently available at WAN. Check the current status before relying on tax relief.
Does a registered charity number automatically enable Gift Aid?
No. HMRC recognition and the donor and payment conditions are separate requirements.
Can a non-taxpayer sign a Gift Aid declaration?
Do not sign a declaration if you have not paid enough qualifying UK tax to cover the Gift Aid. Ask HMRC or a qualified adviser if uncertain.
Published by World Aid Network. Check the original sources and their dates. General information is not individual medical, legal or tax advice. Our editorial policy explains responsibility and corrections.
What are the sources for this guide?
Follow the original guidance for its evidence, dates and limitations. Background references explain the need; they are not evidence of WAN fundraising or delivery.