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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.
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.