Tax rate for giving money to sister living overseas

Hi, I would like to know the tax rate for giving a lump sum of money exceeding $3000 pounds as gift to my sister living overseas, Her husband is hospitalized requiring the money to attend an urgent medical operation. Thanks, 

Name removed admin .

Hi Pauline Chan,
There are no income tax implications on the receipt/giving of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.  
Further guidance can be found here:
Tax on savings interest
Tax on dividends
Thank you.