Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether he plans to introduce a de minimis limit of £20 on retail Gift Aid claims for shops in the charity retail sector.

The Government keeps all taxes and tax reliefs under review.

In 2017 HMRC set up a Working Group with the charity sector to improve people’s understanding of Gift Aid and to review any areas of the process that can be improved. One of the issues that has come up as part of that working group is the question of whether charity shops could stop sending letters to their donors if the goods that have been donated have been sold for less than a certain amount, for example £20.

The working group is continuing to explore all options, and officials are meeting with members of the working group to discuss this specific issue in April.