Gift Aid was introduced in April 2000 to replace Deeds of Covenant and an earlier version of Gift Aid that only applied to gifts of £250 or more. It is quite straightforward to administer and completion by a donor of a simple form can mean that the charity can reclaim basic rate tax on every gift he or she makes (currently worth just over 28p in the pound).

The Inland Revenue web-site gives full guidance on how to administer the scheme and information can also be obtained from the Giving Campaign who are actively promoting Gift Aid using the 'giftaid it' logo.