Consultation outcome

Gift Aid Small Donations Scheme

This consultation has concluded

Download the full outcome

Gift Aid Small Donations Scheme - summary of responses

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Detail of outcome

At Autumn Statement 2015 the government announced that it would bring forward the planned review of the Gift Aid Small Donations Scheme. A consultation setting out potential reform options was published on 20 April 2016. The consultation received 46 responses from charities, representative bodies and others.

This document summarises the responses received to the consultation and sets out the government’s response and next steps. Responses to the consultation were generally positive with the majority welcoming the government’s desire to simplify the scheme and increase take up amongst smaller and newer charities.

Original consultation

Summary

A consultation on reforms to the Gift Aid Small Donations Scheme

This consultation ran from
to

Consultation description

At Autumn Statement 2015 the government announced that it would bring forward the planned review of the Gift Aid Small Donations Scheme.

This document, which has been informed by responses to the government’s call for evidence, sets out specific proposals for simplifying the scheme rules to help ensure as many eligible charities as possible can benefit.

Documents

Gift Aid Small Donations Scheme

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 20 April 2016
Last updated 10 August 2016 + show all updates
  1. Summary of responses published.
  2. First published.