For a charity to claim Gift Aid on your donation you must first have paid UK Income or Capital Gains Tax that financial year. The tax you pay must be equivalent to the amount of Gift Aid the charity will reclaim on your donation that tax year, (and will be claimed by other charities and CASCs). VAT and Council Tax do not meet this criteria.
From April 2016, the income tax personal allowance has increased to £11,000 for individuals born after 5 April 1948. If your income is below £11,000, you will no longer be able to claim Gift Aid on eligible donations.
It’s worth noting, you can’t make donations on behalf of someone else or a company.
What if I pay higher rate tax?
If you’re a higher rate taxpayer, you can claim additional tax benefits for the donations you make to charity, which you can keep or pass on to a charitable organisation. Simply indicate how much you’ve donated when completing your tax self-assessment form.