Sir Ian Wood, Brian Souter and Ann Gloag, and JK Rowling were among the biggest donors, while Euromillions winners Colin and Chris Weir also gave away large sums of money.
Sir Ian and family were responsible for donations worth £58.5m, while Mr Souter and sister Ms Gloag handed out £15m, the Sunday Times Giving List showed.
JK Rowling handed out £9.4m while Lord Laidlaw donated £9m. Golfer Colin Montgomerie, who set up the Elizabeth Montgomerie Foundation in memory of his mother who died of lung cancer gave £3.6m.
The Weirs, who won £161m in 2011, have set up a charitable trust and spent £3.6m in the past year. Other names in the list include businessmen Alastair Salvesen and Alan Savage.
John Low, Charities Aid Foundation chief executive, said: "It's very important and sends a message to a generation: that when you make money you help others."
A total of £2.4 billion in charitable donations were made by the richest people in Britain last year. The Sainsbury family pledged £165.3m to become the country's biggest donors.
Sir Elton John gifted or raised more than £24m, including £14m for his Aids foundations.