Measures to reduce the administrative burden on charities were announced as follows:
- the upper limit for trading that charities can carry out without incurring a tax liability is to be increased from £5,000 to £8,000 (for charities with turnover of less than £20,000) and from £50,000 to £80,000 (where turnover exceeds £200,000);
- charity shops using the Retail Gift Aid Scheme will only have to send letters to donors every three years (rather than every year) when their goods raise less than £20 a year; and
- the individual donation limit under the Gift Aid Small Donations Scheme will be raised to £30. This applies to small collections where it is impractical to obtain a Gift Aid declaration.