What is Gift Aid?
Gift Aid is a UK only
tax
Tax is the money that pays for things like schools, hospitals and the police. There are different types of taxes like
income tax
Income tax is the money that is taken out of the money you earn every month. It helps to pay for things we all need like hospitals and schools.
,
VAT
VAT is also called Value Added Tax. VAT is the extra money you pay when you buy things. The money goes to
the government
The Government are the people who run the country. They decide how much tax people should pay for things and how things like the National Health Service should work.
to pay for things like schools and hospitals.
and
council tax
Council
A council is also called a
local authority
A local authority is also called a council. They are a group of people who make decisions about some of the things in the area where you live like schools,
social care
Social care means the services that give care and support to people who need it.
(support for people), parks and dustbin collection.
. They are a group of people who make decisions about some of the things in the area where you live. These include: schools, social care (support for people), parks and dustbin collection.
Tax is the money that people pay to the
council
A council is also called a
local authority
A local authority is also called a council. They are a group of people who make decisions about some of the things in the area where you live like schools,
social care
Social care means the services that give care and support to people who need it.
(support for people), parks and dustbin collection.
. They are a group of people who make decisions about some of the things in the area where you live. These include: schools, social care (support for people), parks and dustbin collection.
. It helps to pay for things like social care (support for people), parks and dustbin collection.
.
relief scheme which Mencap can utilise to claim an extra 25% on top of contributions made by UK taxpayers.
For example, if you are a UK taxpayer and make a £1 donation, you can increase this by 25% to £1.25 at no extra cost to you. This is because donations made to Mencap by UK taxpayers are tax free.
How does Gift Aid work?
If you are a UK taxpayer, the funds you are using to donate will have been taxed. However, because donations to charities in the UK are tax free, Mencap can claim tax relief on these contributions and increase their value by 25%.
These funds will be reclaimed by Mencap from HMRC.

Am I able to claim Gift Aid?
You are eligible for Gift Aid if you meet the following criteria:
- You are a current UK taxpayer
- You have paid, or currently pay, income or capital gains tax within the financial year.
Or
- You have taxable savings,
pension
A pension is money you get when you are older to pay for the things you need. You can pay money into your pension when you are working so there is more money for when you are older. or investments.
Opting into Gift Aid
You can sign up to Gift Aid by:
- completing our Gift Aid declaration form.
- contacting our Supporter Care team on 0207 696 6007 (10am - 4pm Monday to Friday), or by email to: supportercare@mencap.org.uk.
For a Gift Aid declaration to be valid, it must include the following:
- First name
- Last name
- Full home address
- Agreement that Mencap can claim Gift Aid on donations over the past 4 years.
Once opted in for Gift Aid, a confirmation letter will be sent by post. Supporters have 30 days to cancel their declaration from the day their application was submitted.

If you pay the higher rate of tax which is 40%, you are entitled to claim back the difference via HMRC. You would need to highlight this in a tax self-
assessment
An assessment is a way of finding out what help a person needs. When you have an assessment, you might have to go to a meeting or fill in a form.
form and submit it to HMRC. You can either keep the difference or donate it to Mencap.
If you are not a UK taxpayer, you would not be eligible for Gift Aid.
Supporters who have previously signed up to gift aid but are no longer a UK taxpayer will need to let us know so that we can update their records.
You cannot opt into Gift Aid on behalf of someone. If the person donating is not a UK taxpayer, but someone they know is, they would not be able to opt in using their name, as tax relief only applies on an individual basis.
If you are a pensioner and your pension has been subject to UK tax, we can claim Gift Aid on your donations.
Yes, Gift Aid can be claimed if you donate to Mencap via CAF or via other charitable vouchers. However, “CAF: Give As You Earn” is not eligible for Gift Aid, because the funds are taken pre-tax and Gift Aid can only apply if the income has been subject to tax.
Yes, provided the person donating on behalf of the fundraiser is a UK taxpayer and therefore eligible for Gift Aid.