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UK Gift Aid Calculator

See what a charity reclaims on your donation, the extra relief you can claim as a higher, additional or Scottish higher rate taxpayer, the Personal Allowance you win back between £100,000 and £125,140, and how much of the High Income Child Benefit Charge a donation removes. Uses 2026/27 rates by default.

01 —INPUTS
Your donation and income

The amount you actually pay, before the charity claims Gift Aid.

Salary, self-employed profit, pension and rental income. Salary sacrifice already out.

Leave at 0 if the High Income Child Benefit Charge does not apply to you.

02 —RESULTS

Charity receives

£1,250

£250 Gift Aid reclaimed

Your tax relief

£500

Claim through Self Assessment or your tax code

Child Benefit charge saved

£0

No charge entered

Real cost of your gift

£500

60% of the gross gift paid by tax relief

03 —BREAKDOWN
How the relief is worked out
You give£1,000.00
Gift Aid at 25p per £1 (basic rate 20%)+£250.00
Gross donation£1,250.00
Adjusted net income before the gift£110,000
Adjusted net income after the gift£108,750
Personal Allowance before£7,570
Personal Allowance after£8,195
Income tax without the gift£33,432.00
Income tax with the gift£32,932.00
Relief from your wider basic rate band£250.00
Relief from £625 of Personal Allowance restored£250.00
High Income Child Benefit Charge saved£0.00
Total saving to you£500.00
Claiming it sooner: carry back to 2025-26

On your Self Assessment return you can ask for Gift Aid you give in 2026-27 (up to the date you send the return) to be treated as given in 2025-26. That gets you the relief a year earlier, and it helps if you paid higher rate tax in 2025-26 but will not in 2026-27.

The election has to be made on the 2025-26 return itself, filed by 31 January 2027 online (31 October 2026 for a paper return). The donations from both years together must not be more than 4 times the tax you paid in 2025-26. The figures above use 2026-27 rates; a carried-back gift is relieved at 2025-26 rates instead.

Assumes all income is non-savings income with no other reliefs, Blind Person's Allowance or Marriage Allowance. The Child Benefit charge falls on the partner with the higher adjusted net income. Payroll Giving works differently: donations come out of pay before income tax, so this calculator does not apply to them.

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Why relief goes above 40% near £100,000

A Gift Aid donation does two things for the donor. It widens your basic rate band by the gross gift, which is where the higher rate claim comes from. It also comes off your adjusted net income, and between £100,000 and £125,140 that gives back £1 of Personal Allowance for every £2 of gross gift.

On £110,000 of income, a £8,000 donation is £10,000 gross. The charity reclaims £2,000. Your wider band saves £2,000, and the £5,000 of allowance restored saves another £2,000. The gift costs you £4,000: 60% of it is paid by tax relief.

Frequently asked questions

How much does Gift Aid add to my donation?
Charities can claim an extra 25p for every £1 you give, so a £100 donation is worth £125 to the charity. The gift is treated as if basic rate tax (20%) had already been taken off it, and the charity reclaims that tax from HMRC.
What can a higher rate taxpayer claim back?
The difference between your rate and the basic rate on the grossed-up gift. gov.uk's example: you give £100, the charity claims Gift Aid to make it £125, and a 40% taxpayer claims back £25 (£125 x 20%). An additional rate taxpayer claims 25% of the gross gift. Claim it on your Self Assessment return or ask HMRC to change your tax code.
Does Gift Aid help with the £100,000 personal allowance taper?
Yes. The grossed-up donation comes off your adjusted net income, and the Personal Allowance is reduced by £1 for every £2 of adjusted net income over £100,000. On £110,000 of income, giving £8,000 (£10,000 gross) restores £5,000 of allowance and saves £4,000 of income tax, so 60% of the gross gift is paid for by tax relief.
Can Gift Aid reduce the High Income Child Benefit Charge?
Yes. The charge is worked out on adjusted net income, which the grossed-up donation reduces. You repay 1% of Child Benefit for every £200 over £60,000. With two children and £70,000 of income, giving £4,000 cuts the charge by £584.35 on top of £1,000 of higher rate relief.
How does Gift Aid work for Scottish taxpayers?
The charity still claims 25p per £1. Your own relief follows the Scottish band your income reaches, because the Scottish basic rate limit and every limit above it are raised by the gross gift. A Scottish higher rate taxpayer giving £100 saves £27.50; an intermediate rate taxpayer saves 1% of the gross gift.
Can I claim relief on this year's donations in last year's tax return?
Yes. On your Self Assessment return you can treat donations made in the current tax year, up to the date you send the return, as made in the previous year. That gets you relief sooner, or at a higher rate if you paid higher rate tax last year but will not this year. You must file by the deadline (31 January online, 31 October on paper), and the donations from both years together must not be more than 4 times the tax you paid in the previous year.
What if I do not pay enough tax?
Donations only qualify if they are not more than 4 times the tax you paid in the tax year, on income or capital gains. If the charity gets back more tax than you paid, HMRC may ask you to pay the difference, so tell the charities you support if you stop paying enough tax.

Official sources

Related Calculators

£100k Tax Trap Calculator

Navigate the £100,000–£125,140 zone where the personal allowance tapers and marginal tax hits 62% (E&W) or 69.5% (Scotland).

Child Benefit Calculator

Child Benefit entitlement and HICBC clawback.

Pension Tax Relief Calculator

Annual Allowance, tapered allowance, and carry forward.

Learn More

Gift Aid and Charitable Donations: How to Give Tax-Efficiently

How Gift Aid works in the UK, how charities and donors both benefit, and how higher-rate taxpayers can claim extra relief on their donations.

The £100,000–£125,140 Personal Allowance Trap: How to Escape the 60% Tax Rate

Earning between £100,000 and £125,140 creates an effective 60% income tax rate as your Personal Allowance is clawed back. Pension contributions, salary sacrifice, and Gift Aid donations can legally reduce your income and restore the allowance.

HICBC — High Income Child Benefit Charge (HMRC)

HMRC High Income Child Benefit Charge: 1% of Child Benefit clawed back per £200 of income between £60,000 and £80,000. Who pays and how to opt out.
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