Tax Relief on Donations when Gift Aid has not been given

Hello, If a higher rate tax payer donates to registered charities in the UK, but DOES NOT allow the charity to claim Gift Aid on that donation. In that case, can that tax payer claim the FULL tax relief on that donation? e.g. if £100 has been donated, can a 40% tax payer, reclaim £40 in their self-assessment?

Hi, not an Admin but sadly no. If the donation isn't a gift aid donation then no tax relief is due to anyone.

Thanks BellaBoo, would you be any chance be able to direct me to where I can find information on this on the HMRC website? Would be great if the Admin could also provide their response on this

Hi Zain,
Please refer to the following Guidance -Tax relief when you donate to a charity.
Thank you.

Hello HMRC Admin 21, Thanks for sharing the link, however, I still remain confused about my query. Would really appreciate if you could help me with it. See below my query: The HMRC link you shared states: "Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free." If donations to registered charities are tax free, then, if I am a 40% tax payer and have paid sufficient tax (via PAYE), I should be able to claim all 40% tax on my donations back via my self-assessment? i.e. there shouldn't be a need for me to gift aid 25% first and then claim back the difference only?

Hi, I don't know where it might be on HMRCs site but I can provide links to the law. https://www.legislation.gov.uk/ukpga/2007/3/section/414 Section 414 states an individual who makes a qualifying donation will be due relief as if it was paid after basic rate. So prohibits you claiming the full relief even if it is a qualifying donation. But for the avoidance of doubt... https://www.legislation.gov.uk/ukpga/2007/3/section/416 Section 416 defines qualifying donation as someone who gives a 'gift aid declaration' to the charity and where the donation meets conditions A to F. So if you don't provide a gift aid declaration, it is not a qualifying donation and you wouldn't even be able to claim the higher rate relief (can never claim the basic rate relief due to section 414).

Hi BellaBoo, Thank you very much, all perfectly clear and simple. Not the result I was hoping for but oh well, at least its clear now. Thanks!

Hi Zain Faheem,
If you are a higher rate tax payer then the charity will claim the basic rate tax relief 20% and as you pay tax at 40% would be entitled to claim the 20% relief up to the 40%. 
Thank you.