Next steps for Gift Aid – small donations, intermediaries

HM Revenue and Customs has published (pdf, 212KB) a summary of responses to the recent consultation on simplification of the Gift Aid Small Donations Scheme (GASDS). This also includes the government’s views on the responses and the consequent next steps proposed.

The proposed action is to:

•    remove the two year rule and the Gift Aid history requirement.
•    include contactless payments.
•    amend the community buildings rules to allow donations received outside of the community building but within the same local authority area in which the community building is based.

The small donations limit will stay at £20. (As summarised by Bates Wells Braithwaite Briefing)

See Civil Society News for a little more and some sector reaction to the proposals.

Gift Aid intermediary rules

HM Revenue and Customs has also launched a technical consultation on draft regulations setting out the detailed operating models for intermediaries who administer Gift Aid on behalf of charities. This follows an announcement in the government’s Autumn Statement of 2013 that it would give intermediaries a greater role in administering Gift Aid, and work by HMRC in developing a simpler way of giving through SMS text messaging and online platforms.

With a deadline of 5th October for responses, the government aims to make draft regulations later in 2016, to come into effect April 2017. Gift Aid and intermediaries: technical consultation page.