Last year, the government announced that it would be consulting on the Gift Aid donor benefits system and how it could be improved for charities.

Donor benefit rules are set by HMRC and determine the level above which a donation is no longer considered a voluntary gift.

Donor benefits can be any service or item given by your charity to the donor and does not necessarily have any market or monetary value. However, there are certain limits as to what HMRC regard to be a benefit, which means that in most circumstances you are still able to offer a small ‘thank you’ gift to your donors. Such items include an acknowledgement of the donation, literature about your charity’s work or any other small tokens of appreciation for the gift.

This short survey asks for your views on the current system and potential alternatives.

Please contact the policy team ( for more information.

The results of this survey will only be used to inform our policy work. All information provided will be kept confidential.

Any personal information you give to us will be held and processed by CFG in accordance with the requirements of the Data Protection Act 1998.