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'BETTER BE GOOD' by James Kessler Taxation 17 November 2005 concerned the recent changes to the gift aid rules. It appears that one of the changes made to the regulations might have the effect of requiring more human contact between charities and their donors when donations are given by telephone. In some cases charities might need to redesign their telephone donation lines. What is not clear is whether this is intended.
Appropriate declarations
At the heart of the gift aid rules is the requirement for there to be an undertaking ('an appropriate declaration') by the donor that a particular donation is to be treated as a donation under gift aid (FA 1990 s 25(1)(c)). The mechanics of such a declaration are left to secondary legislation (s 25(3)).
Under the previous version of the gift aid rules there were three ways in which an appropriate declaration...
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