It couldn't be easier for donors to donate to charity.
The charity recovers basic rate tax (just over 28p for each £1 received).
There is no minimum donation.
Higher rate tax payers can carry back their portion of Gift Aid relief.
It can now be used for regular giving not just one off donations.
The donor's written declaration can cover donations in the past and the future.
The declaration can be verbal and charities no longer need to write in confirmation, however they do need to retain relevent internal records and will still need to retain the copies of the written confirmation held from before 1 November 2005.
Taxpayers can nominate a charity to receive all or part of the tax repayment that is due to them.
There are also provisions which enable an individual to give land or building to a charity and obtain tax relief.
