# Gift Aid: Eligibility & WAN’s Current Status | WAN

> Source: https://worldaidnetwork.org/gift-aid
> Understand Gift Aid eligibility, HMRC recognition and donor declarations. Gift Aid is not currently available on World Aid Network donations.

Gift Aid allows an HMRC-recognised charity to reclaim 25p for each eligible £1 donation when the donor meets the tax and declaration conditions. Gift Aid is not currently available at World Aid Network. Charity Commission registration and HMRC recognition are separate; donating now does not guarantee a later claim.

## Gift Aid at World Aid Network

Card donations are open, but Gift Aid is not currently available. There is no Gift Aid declaration to submit in the donation form. We do not promise that a donation made now will qualify retrospectively. Our [registration status page](/about/registration-status) distinguishes the application reference from a registered charity number.

## How the 25% uplift works

These examples illustrate the general scheme for eligible gifts to an HMRC-recognised charity. They do not show an uplift currently available at WAN.

__General Gift Aid examples__
| Donation | Gift Aid | Total received |
| -------- | -------- | -------------- |
| £20      | £5       | £25            |
| £50      | £12.5    | £62.5          |
| £100     | £25      | £125           |

[Explore the general Gift Aid calculator](/gift-aid-calculator)

## Before signing a declaration

1. Confirm that the recipient has HMRC recognition and the gift qualifies.
2. Check that it is your own gift and that you have paid sufficient qualifying UK tax.
3. Read the declaration, provide the required details and keep your records.
4. Tell the charity if your tax circumstances or eligibility change.

## Common Gift Aid questions

Can WAN claim Gift Aid on my donation now?

No. WAN does not add or claim Gift Aid at checkout. We will publish any change in availability after the required recognition and eligibility checks are complete.

What tax must I have paid?

You must have paid enough UK Income Tax or Capital Gains Tax in the relevant tax year to cover Gift Aid claimed by all the charities you support. Council Tax and VAT do not count. Check HMRC guidance if you are unsure.

Can a donor living abroad qualify?

Residence alone does not decide eligibility. The donor must meet the UK tax and declaration conditions and the donation must qualify. Ask HMRC or a tax adviser about your circumstances.

Can a company donation use an individual Gift Aid declaration?

No. Company donations follow separate Corporation Tax rules. A personal Gift Aid declaration must not be used for company money or someone else’s gift.

Does every payment qualify?

No. Purchases and lottery or raffle tickets are not ordinary Gift Aid donations. Benefits received in return for a gift can also affect eligibility. Payroll Giving has separate tax relief rules.

Can higher-rate taxpayers claim further relief?

For an eligible donation, a donor may be able to reclaim the difference between their tax rate and the basic rate on the gross gift. Rates and circumstances vary. Follow current HMRC guidance or obtain tax advice.

## Sources and further guidance

- [HMRC: claiming Gift Aid as a charity](https://www.gov.uk/claim-gift-aid)
- [HMRC: Gift Aid and donor tax conditions](https://www.gov.uk/donating-to-charity/gift-aid)
- [HMRC: company donations to charity](https://www.gov.uk/tax-limited-company-gives-to-charity)

Updated 4 October 2026\. General information, not personalised tax advice. [Editorial policy](/editorial-policy) · [Report a correction](/corrections).

## Donate with the current conditions clear

Choose a programme and give an amount that suits you. Gift Aid will not be added to your donation.

[Continue to donate](/donate)

## Make an informed donation

Check what the organisation offers, understand the conditions and choose a way to give that suits you.

- [Compare ways to donate](/ways-to-donate)  
Card giving, monthly gifts and other routes, with current availability.
- [Where your money goes](/where-your-money-goes)  
Read how funds are allocated and how estimates differ from results.
- [Check our registration status](/about/registration-status)  
Distinguish the application reference from a registered charity number.
- [Practical donor resources](/donor-resources)  
Find answers, useful tools and giving options.

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World Aid Network is a UK charitable organisation applying for CIO registration (application reference 5290505, not a registered charity number; ICO ZC156579). Gift Aid is not currently available; future claims require HMRC recognition and donor eligibility.