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WI Membership Subscriptions and Gift Aid Under the Gift Aid scheme, charities can reclaim the basic rate tax paid on donations to the charity amounting to 25p per ￡1 donated. The WI membership subscription qualifies as a donation for Gift Aid provided that a member: has paid at least as much Income Tax?or?Capital Gains Tax?in the tax year as the amount being reclaimed has made a?Gift Aid declaration? has not received benefits worth more than 25% of the subscription paid. It is important to take note of the guidance below on assessing the value of any benefits. HMRC Guidance HMRC provides d