In the UK does the amount of tax relief for a self employed person increase if they give money to a charity that doesn't have gift aid?
e.g.
- For a higher rate taxpayer if they give £100 to a gift-aid charity then the charity receives £125. The individual can also claim back the difference between the basic rate and the higher rate of tax.
- For a higher rate taxpayer if they give £100 to a non gift-aid charity then the charity receives £100 only. Can the individual then claim tax relief at the higher rate of tax or is it still the difference between the basic rate and the higher rate as before.