Informing moves to simplify Gift Aid rules

The government has issued a call for evidence to inform a move to simplify Gift Aid donor benefit rules by the end of the year.

HM Treasury is inviting evidence that will help the government to understand exactly how the current rules are understood and applied, what barriers and problems they present for charities, and how they might be improved.

As stated in the consultation document (3 extracts):

The government recognises that the current rules are complex, and is concerned that they are no longer fit for purpose.


Many charities have difficulty understanding the current Donor Benefit Rules. It is our understanding that, in some cases, charities decide to forego claiming Gift Aid on some donations rather than seek to understand, and ensure that they are compliant with, the existing rules.


The Call for Evidence will be followed by a formal consultation, which will be published later this year and will set out proposals for reform.

There are 25 questions on specific points on which the government would like to gather evidence, but respondents don’t have to reply to all and can also send in additional evidence on other issues if they are relevant.

Responses are needed by 9th October.

Call for evidence: simplifying the Gift Aid Donor Benefit Rules‘ consultation page.

Civil Society News has a little sector commentary (note: HMRC is involved in the process, but HM Treasury has issued this call).