In October of 2017 NCVO established a Charity Tax Commission which undertook a full review of the charity tax system. The commission has now launched the final report, which offers a number of recommendations which could make charitable tax reliefs more effective in ensuring that good causes get more with minimal cost to the Exchequer:
Four key recommendations
Enable higher-rate taxpayers to pass their tax relief onto their chosen charities more easily, potentially raising at least £250m more for good causes every year.
Create a new digital Gift Aid database which would mean fewer fiddly forms and less money spent on admin, helping to make inroads into the £millions of unclaimed Gift Aid each year.
Make it compulsory for UK employers to offer a Payroll Giving scheme, just like they have done with pension auto enrolment.
Remove VAT from wills that include a charitable donation, giving solicitors a greater incentive to raise the question of whether someone wants to leave a gift to a charity in their will.
The full report can be viewed here.