Policy paper

Simplification of donor benefits rules for Gift Aid

This measure simplifies the donor benefits rules that apply to charities who claim Gift Aid tax relief on donations.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Simplification of donor benefits rules for Gift Aid

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Draft legislation

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Explanatory note

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Details

This measure simplifies the donor benefits rules that apply to charities who claim Gift Aid tax relief on donations. It will replace the current mix of monetary and percentage thresholds that charities have to consider when determining the value of benefit they can give to their donors without losing the entitlement to claim Gift Aid tax relief on the donations given to them.

From April 2019 the benefit threshold for the first £100 of the donation will remain at 25% of that amount. Charities can offer an additional benefit of 5% to donors on the amount of the donation that exceeds £100. The total value of the benefit that a donor can receive remains at £2,500.

A consultation with a summary of responses about Simplifying the Gift Aid donor benefits rules: further consultation is also available.

Published 6 July 2018