The Government has laid the Donations to Charity (Gift Aid Declarations) Regulations 2016. These Regulations have effect in relation to gifts made on or after 6th April 2017.

Currently a donor has to complete a Gift Aid declaration (GAD) each time they give to a new charity when giving through an intermediary. The Regulations introduce a new process that allows a donor to give permission to an intermediary to create GADs on their behalf for all subsequent donations made in that tax year.

Details of CTG’s response to the technical consultation on draft regulations can be found here.

These Regulations specify the manner in which a declaration is to be given on or after 6th April 2017, providing for the involvement of donor intermediaries. They also impose record keeping requirements on charities and donor intermediaries and require donor intermediaries to provide statements of account to donors. The Regulations will increase the required cumulative donation level to trigger an Annual Statement from £5 to £20 per year, as suggested in CTG’s consultation response. Intermediaries will also have greater flexibility in the way they contact donors about the Annual Statement.

Unfortunately the Government appears committed to requiring donors to give a positive affirmation of their Gift Aid eligibility each year, rather than the preferred option of passive confirmation.