HMRC has published a summary of responses given to the consultation on simplifying the Gift Aid Small Donations Scheme (GASDS), which closed on 1 July 2016. CTG responded to the consultation welcoming the value of the scheme but hoping that proposals to relax elements of the eligibility requirements would widen its accessiblity and increase take-up, which had been significantly lower than expected.

Responses to the consultation were generally positive, with the majority of stakeholders welcoming the Government’s desire to simplify the scheme and increase take up amongst smaller and newer charities.

The summary also sets out the Government’s proposed actions following the consultation. In particular, the Government will bring forward legislation to:

• remove both the two-year eligibility rule and the Gift Aid history requirement entirely
• include contactless payments within GASDS
• require charities to claim either under the main allowance, or under the community buildings allowance, but not both
• amend the community buildings rules to allow donations received outside of the community building but within the same local authority area in which the community building is based to qualify

For more information on the Gift Aid Small Donations Scheme, click here.