How you can donate
Remember, if you are a UK tax payer you can use the Gift Aid scheme to increase the value of your donation by up to 70% at no cost to yourself - see below.
If you wish to make a donation you may do so in one of the following ways:
Cheque
Please make your cheque made payable to The Adam Rogers Trust and send it to:
The Adam Rogers Trust
King's Farm
Little Horkesley
Essex
CO6 4DD
If you are a UK taxpayer, don’t forget to attach an ART Gift Aid Form. Making a donation by cheque avoids all transaction charges.
Increase the value of your donation by up to 70%
If you are a UK tax payer you can increase the value of your donation by up to 70% simply by completing a Gift Aid form. This will enable us to claim back the basic rate tax you paid, which will increase the value of your donation by 28.21%. If you pay higher rate tax you can reclaim additional tax through your tax return, in which case why not maximise the benefit to the Trust by adding the reclaimed tax to your donation?
Basic rate tax payers
As a UK charity we are entitled to claim tax relief at 28.21% from HMRC on every £1 donated by UK tax payers. For the Trust to benefit from this, all you need to do is complete the Gift Aid Form attached.
For example, if you donate £100 through Gift Aid, we will claim an additional £28.21 from HMRC.
What you need to do if you want basic rate tax to be re-claimed:
- Decide how much you want to donate.
- Ensure the amount of tax you pay is at least equal to 28.21% of your donation¹.
- Complete the attached Gift Aid Form and return it to us with your payment.
¹Please note that tax can only be reclaimed on donations made by individuals who pay UK income or capital gains tax at least equal to the amount reclaimed on their donations in the current tax year.
Higher rate tax payers
If you pay tax at the higher rate, you can claim a further 20% higher rate tax relief on your gross donation² (25% tax relief on your net donation). This is because your basic rate tax allowance is increased by the amount of your gross donation: this reduces your higher rate taxable income by the amount of your gross donation, entitling you to a tax rebate at 20% (the difference between the higher rate tax rate of 40% and the basic rate of 20%). Unlike the basic rate tax rebate, which is paid to us by HMRC, the higher rate tax rebate is paid to you through your tax return. To reclaim the higher rate tax you simply need to declare your Gift Aid donation on your tax return. Of course you also need to complete the Gift Aid Form.
For example, if you pay us £100, we will claim £28.21 from HMRC and you are entitled to reclaim £25 – so the net cost to you is only £75.
Alternatively, if you want to pay £100 in total, you would pay us £130 and claim back £30 from HMRC. We would receive £130 from you and claim £36.67 from HMRC: a total benefit to the charity of £166.67 for your donation of £100.
What you need to do if you want to reclaim higher rate tax:
- Decide how much you want to donate (for example, £100).
- Ensure your higher rate taxable income is sufficient to cover your tax claim³. Your higher rate taxable income must be at least equal to your gross donation, which is the amount you pay the Trust plus 25% (i.e. the gross donation is £125 in this example).
- Complete the attached Gift Aid Form and return to us with your payment (£100 in this example).
- Make sure you declare your Gift Aid payment on your tax return so you receive your tax rebate (£25 in this example).
²The gross donation is the amount of your cash donation plus a further 25%, which is basic rate tax you have paid and that we claim from HMRC. Your actual cash payment to the Trust is known as the net donation.
³Please note that you must have sufficient income taxable at the higher rate to cover the increase in your basic rate tax allowance that results from your donation.
All donations received by the Charity will be used for the purposes mentioned. No administrative expenses will be deducted from the public donations received. All officers of the Charity are unpaid volunteers and the Trustees have agreed to donate sufficient funds to cover the administrative costs incurred by the Charity.