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A consultation has been published to simplify claims.
The government has published a consultation on the gift aid small donations scheme (GASDS). It includes a summary of responses to the call for evidence earlier this year and as a result proposes some changes to the scheme to simplify the rules.
The proposals are:
- to remove the two-year rule and relaxing the two-in-four rule into a previous year only rule so that charities would need only to have made a successful gift aid claim in the previous tax year;
- to explore the possibility of allowing donations to be made using contactless credit and debit cards but not by cheque text message or direct debit;
- to allow charities or a group of charities to claim either under the main GASDS allowance or the community buildings allowance but not both. Charities receiving donations in...
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