Gift Aid

Gift Aid is a tax relief allowing UK charities to reclaim an extra 25% in tax on every eligible donation made by a UK taxpayer. Put simply for every £1 you donate, EAAA can claim an extra 25p from HMRC, at no extra cost to you.

When you donate, you will be asked to confirm whether you are a UK taxpayer. Please note that Gift Aid can only be reclaimed on donations made by individuals who pay UK Income or Capital Gains Tax at a rate at least equal to the amount reclaimed on their donations in the current tax year. See ‘WHY WOULD MY DONATION NOT BE ELIGIBLE FOR GIFT AID?’ for more details on eligibility.

To make things easier in future, your Gift Aid status will be saved to your record with us for the next time you donate. You can review or update this status at any time by contacting the Supporter Engagement Team on 03450 669 999 or emailing info@eaaa.org.uk. Please contact us if your circumstances have changed, for example: • If you have moved house • If your name has changed • If you are no longer a UK taxpayer or you have paid less Income Tax or Capital Gains Tax than the amount of Gift Aid claimed on all your donations to charities and Community Amateur Sports Clubs (CASCs) in the current tax year.

Not every donation is eligible for Gift Aid. To remain in line with HMRC guidelines, we may remove Gift Aid from your donation retrospectively when it is not eligible, so we can make an accurate claim. It is really important that we stick to these rules so we can continue to claim Gift Aid quickly and efficiently, if we are in any doubt that a donation has been incorrectly marked as eligible for Gift Aid, we can’t submit it to HMRC.

Gift Aid is a scheme from HMRC that allows registered charities to reclaim tax on eligible donations made by UK taxpayers. This adds an extra 25% to the donation. There are certain rules set by the HMRC about what donations are eligible. If any of the reasons listed below apply to your donation, we will not be able to claim the Gift Aid: • You are a non-UK taxpayer. • Your address is a non-residential address or is incorrect. • You are donating on behalf of someone else or a group of people. For example, if a friend gives you £10 which you donate to EAAA using your own card and details. Even if your friend is a UK taxpayer, the donation is not eligible because HMRC needs to know the details of the person actually contributing the funds. • You are donating on behalf of a company. You can only make Gift Aid declarations on your own taxpayer status when spending your own money. However, a company can claim tax relief on the donation when donating directly to the charity. • You are donating income from the sale of goods or services, including funds raised at events in aid of the charity, i.e. bake sales, craft/Christmas fairs, etc. • The fundraiser you are donating to is a family member or friend who is doing an event where the charity is contributing to their costs. For example, if you are donating to a close family member who is doing an overseas trek or Skydive and EAAA is paying for the cost of their trip. • You are making a donation in return for tickets (raffles, events and auctions) or goods, rights, or services (including ‘experience’ days). This is because they are not ‘freewill’ gifts – you are getting something in return for your donation. If we decide a donation has been incorrectly marked as eligible for Gift Aid, we cannot submit it.

If you pay tax at the higher rate, you can reclaim tax relief on your gross donation at 20% (i.e. the difference between the higher rate of tax at 40% and the basic rate at 20%).

The Gift Aid scheme is unique to the UK. If you are not a UK taxpayer, you can still make a donation, but your donation will not be eligible for Gift Aid.

A person living overseas can still claim Gift Aid provided that they are a UK taxpayer and can satisfy the Gift Aid Declaration in the donation process.

We are incredibly grateful for every gift we receive and understand that not all donations will be eligible for Gift Aid.

You can complete a declaration form. We will then be able to claim Gift Aid on your most recent donation and any eligible donations given in the past four years. You can also contact us to update or change your Gift Aid Declaration at any time by contacting the Supporter Engagement Team on 03450 669 999 or emailing info@eaaa.org.uk.