HMT-HMRC Consultation outcome: Simplifying the Gift Aid donor benefits rules

Released 6 July 2018

HM Treasury and HMRC have published responses received to the consultation on Simplifying the Gift Aid donor benefits rules.

The consultation Simplifying the Gift Aid donor benefits rules, which ended in February 2017, asked four questions: two were about the benefits thresholds (limit on the value of a benefit that can be given to a donor without losing the Gift Aid qualifying status of the donation) and two were about the concept of a low value disregard (a benefit that can be disregarded completely when claiming Gift Aid relief on donations because it is of low value). The Government plans to introduce legislation in Finance Bill 2018-2019, with changes coming into effect from 6 April 2019. This gives a reasonable amount of time for the charity sector to understand and prepare for the new rules. Draft legislation has been published for technical consultation and will be followed by draft guidance on the application of the new rules.

View the Consultation outcome Simplifying the Gift Aid donor benefits rules: further consultation.

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