Introduction Background Note
11.The government’s Gift Aid policy objective is to see Gift Aid claimed on as many eligible donations as possible.
12.This section introduces primary legislation that formalises the roles of intermediaries in the Gift Aid. The measure will allow intermediaries to have a greater role in processing Gift Aid claims on behalf of charities. The regulations to implement the change will be brought forward next year.
13.The measure is specifically targeted at relieving the need to receive a Gift Aid Declaration from a donor for each donation an individual gives to charity through an intermediary. The process for donors of giving to multiple charities via a single intermediary will also be eased.
14.This measure was announced at Budget 2013. A consultation Gift Aid and digital giving ran from July to September 2013, this was followed by confirmation at Budget 2014 that the government would legislate, in Finance Act 2015, to allow a greater role for intermediaries.