Information for higher rate taxpayers

If you pay higher rate tax, you can claim the difference between the higher 40% (or 50%) tax rate and the basic 20% rate, on the total gross value of your donation.

For example, if you donate £100, the total value of your donation to the charity is £125 – so you can claim back:

• £25 – if you pay tax at 40 per cent (£125 × 20%)
• £37.50 – if you pay tax at 50 per cent (£125 × 20%) plus (£125 × 10%)

You can make this claim on your Self Assessment tax return, if you were sent one.  For more information, see  ‘Telling HMRC about your Gift Aid donations’ on the HMRC website.