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