Gift Aid

If your WI is eligible, claiming Gift Aid can provide a valuable source of additional income at no cost to your members.

NFWI Gift Aid Guidance

The NFWI provides detailed guidance on Gift Aid, including eligibility, record-keeping requirements and how to make a claim.

Click on the links below for:

If you are offering flexible subscriptions, or you are claiming Gift Aid for a member who has joined part way through the year, you will need to adjust the amounts using the 2026 Gift Aid Declaration Flexible Form

Before Claiming

There are three key points to consider before making a Gift Aid claim.

A member's subscription qualifies for Gift Aid where:

They have paid enough Income Tax and/or Capital Gains Tax during the tax year to cover the Gift Aid claimed by all the charities they support. If they have not, HMRC may ask the member, not the WI, to repay the difference.
They have completed and signed a WI Gift Aid Declaration.
They have not received benefits worth more than 25% of the WI's share of their annual subscription.

What Are "Benefits" ?

A benefit is something a member receives as a result of their membership that a non-member would have to pay more for, or would not be entitled to receive under the same conditions.

If, over the year, the value of those benefits exceeds 25% of the WI's share of the subscription, Gift Aid cannot be claimed on that member's subscription.

Example – Charging Visitors

If the annual subscription is £55 and the WI's share is £24, the maximum allowable benefit is 25% of the WI's share.

In this example:

WI share of subscription: £24
Maximum allowable benefit: £6

WI members attend their regular meetings as part of their annual subscription. Visitors are charged £3 per meeting.

Members are therefore considered to receive a benefit worth £3 each time they attend.

If a member attends three meetings during the year, they are considered to have received benefits worth £9. As £9 exceeds the £6 benefit limit, Gift Aid cannot be claimed on that member's subscription.

Why Many WIs Ask for Donations Instead of Charging Visitors

Rather than charging visitors a fixed fee, many WIs now say:

"Visitors are welcome free of charge. We appreciate voluntary donations to support the WI."

The important points are:

There must be no compulsory charge.
There must be no minimum donation.
Visitors must be able to attend without making a donation.

Because a voluntary donation is not an entry fee, members are not considered to be receiving a benefit simply by attending free of charge, meaning Gift Aid can still be claimed.

Subsidised Events and Activities

Member-only subsidised events or activities, such as Christmas meals, coach trips or outings, may constitute a benefit for Gift Aid purposes if members receive goods or services that non-members would have to pay more for, or would not receive on the same terms.

WIs should consider the value of any such benefits when determining whether members' subscriptions continue to qualify for Gift Aid and whether the HMRC benefit limit has been exceeded.