IOF, NCVO, CFG AND SCC SUBMIT RESPONSE TO HMRC CONSULTATION ON GIFT AID SMALL DONATIONS SCHEME

IOF, NCVO, CFG AND SCC SUBMIT RESPONSE TO HMRC CONSULTATION ON GIFT AID SMALL DONATIONS SCHEME 677Kb PDF

1 July 2016

Institute of Fundraising, Charity Finance Group, National Council for Voluntary Organisations and Small Charities Coalition have submitted a joint response to the government's consultation on the Gift Aid Small Donations Scheme (GASDS).

Recommendations

  • The matching requirement should be removed entirely.
  • The eligibility requirements with respect to claiming Gift Aid in current and previous tax years should be replaced with a single requirement that the charity has claimed Gift Aid in one of the previous four tax years
  • The two-year registration and claim in the current year eligibility requirements should be remove
  • Any small donation under the £20 limit should be eligible for the scheme.
  • The connected charities rule should include an additional test that the charities in question have a significant financial relationship.
  • The scheme must be reviewed again in two to three years.

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