For a Gift Aid payment to be valid certain conditions have to be fulfilled:

• it should be payment of a sum of money
• it should not be subject to any repayment conditions
• it cannot be made under the payroll giving scheme
• it cannot be conditional on the charity acquiring property from the donor or anyone associated with the donor and
• any benefits associated with the gift must be within specific permitted parameters.

HMRC has published full guidance on the conditions for Gift Aid donations from 6 April 2000.