Tax Rate for 2008/09: 20%
Tax Rate for 2007/08: 22%            

Although for every £1.00 donated through Gift Aid a charity can claim back 25p in 2008/09, HM Revenue and Customs will automatically pay the charity a further 3p for every £1 Gift Aid donation made between 6 April 2008 and 5 April 2011.

This transitional relief has been provided by Government to allow charities to adjust to the fall in basic rate tax (from 22 per cent to 20 per cent) from 6 April 2008. This means that for every pound donated under the Gift Aid scheme the charity will continue to receive 28p.