The UK Government introduced a package of measures to help UK charities, called Getting Britain Giving. These measures came into force from 6th April 2000, the main features are:
The £250 minimum limit for Gift Aid donations was abolished, so that any donation, whether large or small, regular or one-off can qualify for tax relief.
Donors are no longer required to complete a Gift Aid certificate with every donation, but instead complete a simpler Gift Aid declaration, which can cover all future donations.
Donors can give a Gift Aid declaration over the phone or the internet if they wish, without having to complete and sign a paper declaration.
The requirement for donors to pay income tax at the basic rate has been removed. Instead donors will simply have to pay an amount of income tax or capital gains tax equal to the tax deducted from their donations.
Following the reduction in the base rate from 22% to 20% for the tax year 2008/9, the Government introduced a Transitional Relief for 3 years so that charities will not loose out in their Gift Aid claims for this period. An amount equivalent to the 2% base rate reduction will be paid with the Gift Aid claim.
From the 2013/14 tax year the Gift Aid Small Donation scheme was introduced allowing eligible charities to reclaim gift aid on donations up to £20 without knowing who the donor is. Also online claims were introduced.
For further information visit HM Revenue & Customs' website