Simplifying the Gift Aid donor benefits rules: further consultation
Read the full outcome
Detail of outcome
This document summarises the responses received to the consultation on Simplifying the Gift Aid donor benefits rules, and sets out the government’s response and how it intends to proceed.
The underlying policy intention of these reforms remains simplification. The government hopes that the proposed reforms will make it easier to claim Gift Aid on eligible donations and so increase the overall number and value of eligible claims.
You can read draft legislation and the supporting explanatory note and tax information and impact note.
Original consultation
Consultation description
At Autumn Statement 2014 the government announced a comprehensive review of the rules governing the benefits that charitable donors can receive as a consequence of a Gift Aid-eligible donation – the donor benefit rules.
Following a call for evidence, a consultation ran from 18 February to 12 May 2016, which set out some simplification options. The government is grateful to all those organisations and individuals that provided a response.
This publication summarises the responses to the first consultation and invites stakeholders’ views on specific reform options. This second consultation will remain open until 3 February 2017, after which the government will consider responses received and publish its response.
Documents
Updates to this page
Published 11 November 2016Last updated 6 July 2018 + show all updates
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Added link to draft legislation.
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Published summary of responses
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First published.