Charity Donation Tax Relief
Freedom Charity · Giving guide
Make your gift go further.
Gift Aid, Payroll Giving and other UK tax reliefs can help eligible supporters give more effectively to charity.
The rules depend on how you give and your circumstances. This guide explains the main UK options, with links to HMRC. It is general information, not personal tax advice.
Donate to FreedomGifts in willsPersonal donations
How does Gift Aid work?
When an eligible individual gives £100 through Gift Aid, Freedom can claim an additional £25 from HMRC at no extra cost to the donor. You must make a valid Gift Aid declaration and have paid enough UK Income Tax or Capital Gains Tax to cover the Gift Aid claimed on all your donations in that tax year.
If you pay higher-rate tax
You may be able to claim additional tax relief on qualifying Gift Aid donations. For example, a donor paying 40% Income Tax who gives £100 through Gift Aid may be able to claim £25 personally. Your circumstances, including Scottish tax rates where applicable, affect the calculation.
Check your tax position
Only add Gift Aid if you meet the eligibility rules. If you have not paid enough qualifying tax, HMRC may ask you to cover the shortfall. If your circumstances change, tell the charities to which you have made a declaration.
Giving through work
Payroll Giving and company donations.
Payroll Giving
If your employer or pension provider runs an approved Payroll Giving scheme, your donation is taken before Income Tax is deducted. National Insurance is still calculated under the usual rules, and the charity cannot also claim Gift Aid on that donation.
Ask your employer whether it offers the scheme and how to nominate Freedom Charity, registered charity 1139657.
Limited-company giving
Qualifying charitable donations made by a UK limited company can generally be deducted from taxable profits when calculating Corporation Tax. This is not the same as an individual Gift Aid declaration. Payments made in return for business benefits may be treated as sponsorship instead.
Ask your accountant to check the treatment of your company’s proposed gift.
Future giving
Leaving a gift in your will.
An eligible gift to charity in your will is generally exempt from Inheritance Tax. In some circumstances, leaving at least 10% of the relevant net estate to charity can reduce the Inheritance Tax rate on the taxable part of an estate. Your solicitor or tax adviser can explain whether the relief applies to you.
You can consider a fixed amount, a share of your estate or a gift involving property. You do not have to sell your home or transfer it to Freedom during your lifetime to leave a gift through your will.
HMRC: charitable gifts in wills ↗
Explore gifts in willsRead the print-friendly guideFundraising and purchases
When does Gift Aid not apply?
Buying a book, badge, raffle ticket or item at an auction is generally a purchase, not an ordinary Gift Aid donation. Special rules apply to certain fundraising arrangements, so do not promise Gift Aid on ticket sales, purchases or every amount raised through a sale.
If you sell your own belongings and then make an eligible personal cash donation, the donation may qualify for Gift Aid; the sale itself may have separate tax implications. Ask HMRC or a tax adviser if you are unsure.
HMRC: what Gift Aid can be claimed on ↗
Giving from overseas
International supporters can ask Freedom about available donation routes. UK Gift Aid is subject to the applicable UK tax rules, and a gift to a UK charity is not automatically tax-deductible in another country. Seek advice in your jurisdiction for a substantial gift.
Last reviewed: 25 September 2026. Tax rules can change; follow the linked HMRC guidance for the latest requirements.
Choose the way to give that suits you.
Whether you give personally, through your workplace or through your will, Freedom is grateful for your support.
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