Gift aid donations

You extend both the basic rate band (BRB)and higher rate band limits HRB) by the same amount - the gross amount of gift aid payment - therefore the amount of taxable income within the higher rate band must remain the same - 116,500. The effect is that 5000 more of the taxable income falls within the basic rate band instead of the higher rate band and equally 5000 more of the total taxable income then falls within the higher rate band instead of the additional rate band - have you watched the lectures on chapter 2 and worked example 14?