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Small donations scheme

15 March 2016
Issue: 4542 / Categories: News , Income Tax

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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