Gift aid claim: what does "paying over higher rate tax" mean?

guymo

I am a higher-rate tax payer.

For the last several years HMRC have applied tax relief to regular gift-aid donations that I have been making for years. I understand that from next tax year they are not simply carrying over such relief so I need to tell them again. Fair enough.

On the government gateway online form for this, the question I am asked is "Are you paying over higher rate tax?"

I don't know what this means. I pay higher rate tax. I pay more higher rate tax than the amount of the donations. Neither of these sounds like "over higher rate" to me, but I believe I am entitled to tax relief on these donations.

What on earth does "over higher rate" mean here?

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/6654428/gift-aid-claim-what-does-paying-over-higher-rate-tax-mean

Odd wording but I would take it to mean paying at a rate that is greater than the basic rate.

For example the intermediate rate of 21%.

Or dividend higher rate of 33.75%.

Or higher rate of 40%.

sheramber

Band	Taxable income	Tax rate
Personal Allowance	Up to £12,570	0%
Basic rate	£12,571 to £50,270	20%
Higher rate	£50,271 to £125,140	40%
Additional rate	over £125,140	45%

Over higher rate would be additional rate