How does gift aid work if I am a Scottish taxpayer?

For 2023/24, Scotland has income tax rates of 19%, 20%, 21%, 42% and 47%. Those paying 19% are treated in the same way as 20% taxpayers – but may need to take extra care that they have paid enough tax to cover the Gift Aid claim. Those paying 21%, 42% or 47% can claim extra relief in the same way as those in the rest of the UK.