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15 March 2016
Gift aid small donations scheme.
The gift aid small donations scheme is a valuable resource for fundraising but according to a third sector body its administration accessibility and take-up could be improved.
Responding to HMRC’s call for evidence on the scheme the Charity Tax Group (CTG) called for:
- greater efforts by government and sector bodies to improve awareness of the scheme as well simpler more accessible guidance for charities;
- relaxation of the gift aid history eligibility requirement to improve take-up particularly among smaller charities;
- a review of the rules on community buildings and connected charities; and
- the scheme to be extended to cover modern equivalents to cash donations such as contactless payments.
CTG vice chairman Richard Bray praised the scheme for enabling ‘top-up claims’ on eligible cash donations when it was...
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