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Simplifying gift aid donor benefits rules

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HM Treasury is consulting until 12 May 2016 on specific proposals for simplifying the gift aid rules which limit the value of benefits that charities may give to donors. One proposal involves reforming the relevant value test by either:

·       removing the monetary thresholds altogether and allowing instead a figure for donations net of benefits; or

·       replacing the current three levels with a single 10% threshold.

Additional proposals involve:

·       disregarding low value benefits;

·       legislating the existing ESCs for split payments, averaging, and ‘inconsequential value’ literature; and

·       removing the 10-year lifetime benefits rule.


Issue: 1298
Categories: News