Draft regulations under the Small Charitable Donations Bill are published today for consultation.
The draft regulations set out the general administrative framework for the Gift Aid Small Donations Scheme, which is due to be introduced from 6 April 2013. Most of the draft regulations will apply the administrative provisions of the Taxes Acts that are used to administer Gift Aid claims.
A technical note explaining the effect of the regulations is also published today.
Comments on the draft regulations should be made by 5 December 2012.