How does it work?

If you pay tax at the higher or additional rate, you can claim the difference between the rate you pay and basic rate on your donation.  You can do this either through your Self Assessment tax return, or by asking HMRC to amend your code. For example, if you donate £100 to the BTF, we claim Gift Aid to make your donation £125.  You pay tax at 40% so you can personally claim back £25 (£125 x 20%). With payroll giving you don't pay the difference between the higher and basic rate of tax on your donation. .

For further information please see: www.gov.uk/donating-to-charity/gift-aid