Who is eligible for Gift Aid? For a donation to quality for Gift Aid, you must be a UK taxpayer. You must pay enough income tax or capital gains tax to at least equal the amount of tax Send a Cow will claim on your donations made in that tax year. The tax year runs from 6 April; to the following 5 April. This means that if you have given a donation of £100, you will need to have paid £25 tax.