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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.

  1. 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.
  2. 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.
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  • Do you have an example in mind of a charity that doesn't "have gift aid"? I think all charities are entitled to claim it so maybe your question is more "What happens if the charity doesn't claim the gift aid"? Mar 21 at 21:24
  • So I think charities have to setup gift aid themselves and a new one might not have done so. In theory they might not do it for a long time because of this particularly if other factors are true like their donors not normally being entitled to claim gift aid. I agree it's rare though and I can't give you an example. Mar 21 at 21:49
  • Not exactly a duplicate, but this question is similar, and I think (the second part of) my answer applies... you can't claim anything if GiftAid isn't used.
    – TripeHound
    Mar 22 at 16:43
  • With gift aid, you CANT claim money back from taxes. That’s the whole point. You have the choice of giving 20% less and the charity does the tax work for you. Or you give them the same and allow them to claim your tax savings, so they end up with more.
    – gnasher729
    Mar 24 at 8:32
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    That isn't quite true though because you can also claim the difference back if you are a higher rate taxpayer. Mar 24 at 15:39

1 Answer 1

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If the charity doesn't do Gift Aid, then you cannot have completed a Gift Aid declaration for the donation. I'd read this as saying that you then cannot claim anything back.

https://www.gov.uk/donating-to-charity/gift-aid

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