By the Vertexweb team. Last reviewed October 2026.
Yes, mosques can claim Gift Aid, as long as the mosque is a charity recognised by HMRC and the donor is a UK taxpayer who has made a valid declaration. Gift Aid for mosques can add 25p to every £1 donated, and the Gift Aid Small Donations Scheme can add a top-up on Jumu’ah cash collections too. Yet many mosques claim little or nothing.
This guide explains how Gift Aid for mosques works, which donations qualify, how to use the Gift Aid Small Donations Scheme (GASDS) for cash collections, how to set up declarations online and in the mosque, and what records to keep. It is written for trustees, treasurers and committee members.
Key takeaways
- A mosque must be a charity recognised by HMRC and registered for Charities Online to claim.
- Gift Aid adds 25p per £1 on donations from UK taxpayers with a valid declaration, including Zakat and Sadaqah gifts.
- GASDS lets you claim a top-up on small cash donations of £30 or less without declarations, up to £8,000 of donations a year.
- Mosques can count as community buildings under GASDS if they meet HMRC’s conditions.
- Good records are essential: declarations, donation records and collection logs.
Can mosques claim Gift Aid?
A mosque can claim Gift Aid if it is set up as a charity and HMRC recognises it as a charity for tax purposes. In England and Wales, a mosque charity with an annual income over £5,000 normally needs to register with the Charity Commission. Scottish mosques register with OSCR and Northern Irish mosques with the Charity Commission for Northern Ireland.
Once you are a charity, apply to HMRC for recognition and register for Charities Online. You will need details of your trustees and an authorised official who can make claims.
Which donations qualify for Gift Aid for mosques?
Gift Aid can usually be claimed on money donated by an individual UK taxpayer, including:
- General donations, Sadaqah and Lillah.
- Zakat and Fitrana given as donations to the mosque.
- Building fund and appeal donations.
- Regular monthly donations by standing order, direct debit or card.
- Online donations through your website or a fundraising platform.
It cannot usually be claimed on madrasah fees, hall hire, nikah fees, food or merchandise sales, raffle or dinner tickets, donations from companies, or money collected on behalf of someone else.
Collecting Gift Aid declarations
Each donor needs to make a declaration that includes their full name, home address and postcode, your mosque’s name, a description of the gift and a statement that they are a UK taxpayer. You can collect declarations:
- Online, with an unticked Gift Aid box on your donation form. See how to add Gift Aid to online donations.
- On paper, with Gift Aid envelopes for Jumu’ah and Ramadan collections, and declaration forms at the front desk.
- By phone or in person, as long as you keep a written record and send a confirmation.
A single declaration can cover future donations and those made in the past 4 years. Keep declarations for 6 years after the most recent donation you claim on. HMRC’s guidance on Gift Aid declarations has the full requirements.
GASDS for Jumu’ah and cash collections
Most Friday collections are small cash gifts where nobody fills in a form. The Gift Aid Small Donations Scheme lets you claim a top-up payment on these without declarations. According to HMRC’s GASDS guidance:
- Each donation must be £30 or less, in cash or contactless card payments.
- You can claim on up to £8,000 of small donations per tax year, which is worth up to £2,000.
- The amount you claim under GASDS is limited to 10 times the Gift Aid you claim in the same tax year. To claim on £8,000 of small donations, you need at least £800 of ordinary Gift Aid donations.
- Donations must be collected and banked in the UK.
- You cannot claim GASDS on donations that already have a Gift Aid declaration.
To stay within the rules, tell collectors to set aside notes over £30, record the total for each collection and bank the cash without using it for expenses first.
Is a mosque a community building?
HMRC’s guidance names mosques as an example of buildings that can qualify as community buildings, as long as they meet the conditions. Charitable activities must take place there at least 6 times a year, with at least 10 beneficiaries present at the same time, open to the public or a section of it, and with no charge for entry. Regular congregational prayers usually meet these tests, but check the full guidance.
A charity can choose to claim up to £8,000 of small donations per community building instead of a single £8,000 UK-wide limit. Donations collected inside a building can only be allocated to that building. This can help an organisation that runs more than one mosque or centre. Keep records of each building’s address, collection dates and amounts.
How to make a claim
- Collect declarations and donation records, and total your small cash donations.
- Log in to Charities Online and submit the claim using HMRC’s spreadsheet or compatible software.
- Include GASDS amounts in the same claim where they apply.
- Keep copies of everything you submitted.
Many mosques claim monthly or quarterly so they do not miss the deadlines. GASDS claims must be made within 2 years after the end of the tax year in which the donations were collected.
Gift Aid and Zakat
Gift Aid can be claimed on Zakat donations from UK taxpayers in the same way as other donations. How the extra Gift Aid amount is used is a question for your scholars and trustees, as some mosques treat it as general funds rather than Zakat. Whatever you decide, explain it clearly on your donation page, and keep Zakat funds separate in your accounts.
Many trustees assume Gift Aid for mosques is too complicated for a volunteer-run committee. In practice, with a good donation form and a simple collection log, it takes only a few hours each quarter.
Common questions
Can mosques claim Gift Aid?
Yes. A mosque that is a charity recognised by HMRC and registered for Charities Online can claim Gift Aid on donations from UK taxpayers who have made a valid declaration.
Can Gift Aid be claimed on Zakat?
Gift Aid can be claimed on Zakat donations from UK taxpayers in the same way as other donations. How the Gift Aid amount is used is a matter for your scholars and trustees.
What is GASDS?
The Gift Aid Small Donations Scheme lets charities claim a top-up on cash and contactless donations of £30 or less without declarations, on up to £8,000 of donations per tax year.
Does a mosque count as a community building for GASDS?
HMRC lists mosques as an example of a community building, provided charitable activities happen there at least 6 times a year with at least 10 beneficiaries present, open to the public and free to attend.
Can we claim Gift Aid on madrasah fees?
No. Madrasah fees are payments for a service, not donations, so Gift Aid does not apply.
Final thoughts
Gift Aid for mosques is money your community has already given through their taxes. Make sure your mosque is recognised by HMRC, add Gift Aid to online and envelope donations, use GASDS for Jumu’ah collections and keep tidy records. The extra income can fund madrasah classes, maintenance and community projects.
We build mosque donation pages with Gift Aid built in. See our mosque website design service or contact us. This guide is general information, not tax advice, so check with HMRC or an accountant for your situation.
Related reading
- Mosque and Islamic centre website design
- How to Add Gift Aid to Online Donations
- Mosque Website Features: What Every Masjid Site Needs
- Ramadan Fundraising Ideas for Mosques
- Islamic charity and NGO website design
Stop leaving Gift Aid unclaimed. VertexWeb builds mosque donation pages with Zakat, Sadaqah and Lillah funds, Gift Aid declarations and clear records.
