The Office of Tax Simplification (OTS) has published its response to the Government consultation on simplifying the Gift Aid Small Donations Scheme (GASDS).

In summary, the OTS considers the current eligibility criteria, and the operation of the community buildings rules as an alternative or additional scheme, to be overly complex. The OTS recommends the eligibility criteria be made as straightforward as possible whilst preserving the ability to be able to police the relief.

CTG welcomes these comments by the OTS and encourages the Government to consider these representations and those made by the charity sector. CTG’s response to the consultation can be read here. The Government is expected to publish a draft Small Charitable Donations Bill later this year.