Zakat aI-Fitr (Fitrana)
Before the Eid prayer after the fast of Ramadan, every adult Muslim who possesses food in excess of his needs and those of his family must pay Zakat al Fitr. If the person is a breadwinner, he should also pay Zakat al Fitr for his dependants such as his wife, children, dependent relatives or servants.
Zakat al Fitr can be paid a few days before the end of Ramadhan. It is preferable to pay it just before Eid prayer (first thing in the morning) so that the poor can enjoy the Eid.
The minimum amount due is the equivalent of about 2 Kg of flour, wheat, barley or rice from each person in the household, including the head of the household and each dependant, even if the dependant does not live in the same house. £3.00 per head is a safe estimate for those living in the UK. Those who are entitled to receive Zakat al Fitr are the same as those entitled to receive general Zakat.