Gift Aid helps your donation go further
When you give a Gift Aid declaration, it enables us to claim back an additional 25% from HMRC which means your generous contributions can have an even bigger impact.
You can complete a Gift Aid declaration form here. You can include all donations from the past 4 years.
You must be a UK taxpayer and understand that if you pay less Income Tax and/or Capital Gains Tax in the current tax year than the amount of Gift Aid claimed on all of your donations across all Charities, it is your responsibility to pay any difference.
Shipston Home Nursing reclaims 25p for every £1 you donate from the tax you pay for the current tax year. If you change your name, address or tax status, please do let us know.
The following HMRC rules are applicable to Gift Aid:
Payments that don’t qualify for Gift Aid include:
- Donations of money from a company.
- Donations in the form of a loan waiver or dept conversion – for example an individual may lend money to your charity or CASC and then, at a later date, agree that it does not have to be paid back – this is not a gift of money it is the waiver of a loan.
- Gifts made on behalf of other people for example a membership subscription paid on behalf of somebody else – this is a gift of membership from the payer to the member not a gift made to the charity or CASC.
- Gifts that come with a condition about repayment.
- Gifts with a condition that the charity buys goods or services from the donor.
- Payments received in return for goods or services – these are not gifts – for example payment for admission to a concert, payment for a raffle ticket, an entrance fee for an adventure challenge event etc.
- A ‘minimum donation’ where there is no choice about payment – this is simply a fee for goods or services, it is not a gift.
- Gifts made using ‘charity vouchers’ or ‘charity cheques’
- Donations received before the date that HMRC accepts your organisation as a CASC or a charity for tax purposes
Higher rate taxpayers
If you pay tax above the basic rate, you can claim the difference between the rate you pay and basic rate on your donation. It’s the same if you live in Scotland. Do this either:
Example: You donate £100 to charity – they claim Gift Aid to make your donation £125. If you pay 40% tax you can personally claim back £25.00 (£125 x 20%).