The UK Government announced at Autumn Statement 2013 that it would give intermediaries, operating within the charity sector, a greater role in administering Gift Aid. Since then, the Government has published provisions in Finance Bill 2015 and 2016 to support this aim. The Government has also produced draft secondary legislation which sets out, in detail, the way in which this greater role will work. This consultation sets out those draft Regulations and asks for comments to ensure they achieve the desired outcome.
aimm believes that the outcome will be achieved for intermediaries, but not for a universal Gift Aid Declaration made for text based donations to multiple charities. The unintended outcome of this legislation is to incorrectly define an intermediary so that text Aggregators are affected, to require a citizen to renew their declaration annually and to force intermediaries to send statements to donors where a text message linking to an online statement would be adequate.