Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what (a) guidance and (b) regulations apply to the allocation of Gift Aid funds by charities in receipt of such funds.

HM Revenue and Customs (HMRC) is responsible for ensuring charities and donors claim only the reliefs to which they are entitled. The legislation on Gift Aid is at sections 413 to 430 Income Tax Act 2007. Guidance for donors can be found at https://www.gov.uk/donating-to-charity/gift-aid. Guidance for charities can be found at https://www.gov.uk/claim-gift-aid/overview.

It is the role of the Charity regulators to ensure charities are publicly accountable for the management of their funds (including Gift Aid) and have used them for their stated charitable purposes. The Charity Commission is responsible for the regulation of all charities in England and Wales. Charities in Scotland and Northern Ireland are regulated by the Office of the Scottish Charity Regulator and the Charity Commission for Northern Ireland respectively.