
On this page you will find details of our current consultations with HM Treasury, HM Revenue & Customs, Charity Commission and other statutory and regulatory bodies involved with the third sector.
Following the proposals of the Calman Commission, The Scotland Bill, currently before Parliament, will bring in new income tax rates in Scotland. The rate applying in Scotland is likely to differ from the income tax rates applying elsewhere within the UK. This has major implications for charity tax reliefs, especially for Gift Aid.
Will you be affected?
If you are a Scottish tax payer, or regularly travel in and out of Scotland, your giving could be affected. Likewise, if you represent a charity currently receiving donations from donors with close connections to Scotland, you could also be affected.
We are soliciting feedback (until 5 April 2011) from parties likely to be affected by the bill. Please take a moment to carefully read our full consultation paper, before answering the three questions currently being posed by HMRC and HM Treasury.
Download our Calman Commission discussion paper
Click here to answer the short survey
With the new coalition government currently preparing their first budget, we publish here our open submission to HM Treasury, with thought and opinion on proposals affecting charitable giving and the third sector.
Download our Budget 2010 submission
Prior to the 2010 election, the previous Labour Government were considering withdrawing the High Rate tax relief available to givers, in the belief that it does not materially influence charitable giving, in favour of a composite rate for all.
In May 2010 we consulted those giving account clients who were High Rate Taxpayers, before formulating a response to the government on this important subject.
Further details on this consultation will be updated here, as and when they are available.
Download the government's latest Gift Aid donor research