What donations will come under the Gift Aid Small Donations Scheme?

The Gift Aid Small Donations Scheme (“GASDS”) allows a charity or a Community Amateur Sports Club to claim a Gift Aid-like top up payment on small cash and contactless donations of £30 or less (£20 or less before 6 April 2019) from individuals without having to obtain and store Gift Aid declarations.

The top up is calculated in the same way as Gift Aid, so with a basic rate of Income Tax of 20%, the top up payment is worth 25% of the value of the donation. The total value of donations eligible for the top up payment is capped at £8,000 p.a. All GASDS claims must be made through the Charities Online process.

Want to discuss further?

Helen Elliott

Partner

Ross Palmer

Senior Tax Manager

Gillian McKay

Senior Tax Manager

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