Simplifying the Gift Aid donor benefits rules: further consultation

At Autumn Statement 2014 the government announced a comprehensive review of the rules governing the benefits that charitable donors can receive as a consequence of a Gift Aid-eligible donation – the donor benefit rules.

Following a call for evidence, a consultation ran from 18 February to 12 May 2016, which set out some simplification options. The government is grateful to all those organisations and individuals that provided a response.

This publication summarises the responses to the first consultation and invites stakeholders’ views on specific reform options. This second consultation will remain open until 3 February 2017, after which the government will consider responses received and publish its response.