Individual Giving/Gift Aid

Individual Giving/Gift Aid

Gift Aid is a scheme by which you can give a sum of money to charity and the charity can then reclaim the basic tax on your gift from the Inland Revenue.  The basic rate of income tax currently stands at 20%.  This means that Glasgow Life can claim an extra 25p for every £1 given.

Following the 2008 budget, the Government agreed to transitional relief of 3p on every pound.  That means until 2011, charities will received 28p on every pound given.  Therefore in practice, for every £1 you donate to Glasgow Life with a completed Gift Aid declaration form, Glasgow Life actually receives £1.28.

The only provision for a donor to use Gift Aid is for him/her to be a UK taxpayer.

The donor’s details are stored on Glasgow Life's fundraising database and then given to HMRC when we are claiming back Gift Aid.  Donors' details are completely safe and secure under data protection rules.

If a donor pays tax at the higher rate of income tax, currently 40%, they can also claim tax relief for themselves at 20% of their gross donation.  That is 25p for every £1 they give through Gift Aid. 

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