The Donations to Charity (Gift Aid Declarations) Regulations 2016
The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000 (S.I. 2000/2074) (“the 2000 Regulations”) set out the requirements for a gift aid declaration (“declaration”) given by an individual donor (“donor”) in respect of their charitable donations.
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Lifecycle
Department
Made
07 Dec 2016
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In force
06 Apr 2017
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133 of the Finance Act 1999and now exercisable by them, and section 428 of the Income Tax Act 2007.
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