This Charities Aid Foundation article explains the practical mechanics and benefits of Gift Aid — charities and CASCs can claim an extra 25p for every £1 donated from a UK taxpayer’s own funds, increasing donations by 25% — and sets out eligibility rules (must have paid UK income/capital gains tax), common exclusions (fundraising proceeds, payroll giving), higher‑rate taxpayer reclaim options, and the convenience of a CAF Charity Account for a single Gift Aid declaration. Included in Part 3, chapter 'Our Financial Vehicles in Action', this authoritative guide is used to show how donors and advisers can increase the impact of giving through tax‑efficient vehicles and the operational considerations required to claim Gift Aid (practical, eligibility and administrative points).