Para 3.5.6 on the correct treatment of Gift Aid for Scottish taxpayers has been added to HMRC’s Chapter 3 Charities guidance:

Following the introduction of the Scotland Act 2012 that gives the Scottish Parliament the power to set a Scottish rate of Income Tax to be administered by HMRC for Scottish taxpayers from April 2016, the Gift Aid scheme for charities and individuals will operate as follows:

Charities – there is no change in the position for charities claiming Gift Aid on donations from Scottish taxpayers. Charities will continue to receive Gift Aid relief equal to the rest of the UK basic rate of tax.

Individuals – there is no change in position for a Scottish taxpayer who pays the new starter or basic rate tax. Donors who pay tax at the intermediate, higher or top rate Scottish tax rates can claim the difference between the rate they pay and the Gift Aid claimed by the charity on the donations (see here for more details). The tax to cover rules in paragraph 3.5.1 will continue to apply to all these individuals.

How to claim tax relief on your donations – the process for UK higher rate taxpayers to claim tax relief on donations made to charities is explained in tax relief when you donate to a charity. This process also applies to Scottish taxpayers paying tax above the Scottish basic rate.