You must pay an amount of Income Tax and/or Capital Gains Tax in the UK for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all the charities that you donate to will reclaim on your gifts for that tax year. Other taxes such as VAT and Council Tax do not qualify.
If your circumstances change and you no longer pay Income Tax and /or Capital Gains Tax equal to the amount that the charity reclaims, you must cancel your declaration by notifying the charity in writing.
Each charity will reclaim 28p of tax on every £1 that you donate up to 5 April 2008 and will reclaim 25p of tax on every £1 that you donate on or after 6 April 2008.
You can cancel your declaration at any time by notifying the charity in writing.A
Please notify the charity if you change your name or home address. If you pay Income Tax at the higher or additional rate, you can claim further tax relief in your Self-Assessment tax return.