As long as you pay enough income tax and/or capital gains tax for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all charities and Community Amateur Sports Clubs (CASCs) will reclaim on your donations for that tax year, in the year to match the tax that BMS claims back, your donation will qualify. For example, if you donate £100 in the current tax year to charities and CASCs, those charities and CASCs could claim back £25 in tax from the Inland Revenue. To qualify for Gift Aid you must have paid income tax and/or capital gains tax amounting to £25 or more over the course of the same tax year. Other taxes such as VAT and Council Tax do not qualify.