2. What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

What you can’t claim it on

You can’t claim on donations:

  • from limited companies
  • made through Payroll Giving
  • that are a payment for goods or services or made because your charity or CASC bought goods and services
  • that started as loans, but no longer need to be repaid
  • where the donor gets a ‘benefit’ over a certain limit
  • of shares
  • from charity cards or of vouchers, eg Charities Aid Foundation (CAF) vouchers
  • of membership fees to CASCs
  • you got before you were a recognised charity or CASC