If Mr Burns paid income tax at the additional rate (45%), the cost to him would be further reduced. He would be entitled to reclaim the remaining 25% of income tax which he paid on the gross value of the gift (the 45% income tax which he paid, less the 20% claimed by the charity). This would amount to a repayment of £31.25 on the £100 donation (£125 × (45% - 20%)). This would mean that for a net donation of £68.75 from Mr Burns, the charity would receive a benefit of £125.