The Small Charitable Donations Bill
- Download the report on responses to the Public Reading Stage (PDF, 401kb)
- Memorandum submitted by HM Treasury and HM Revenue and Customs
The Small Charitable Donations Bill will introduce the Gift Aid Small Donations Scheme (GASDS) – a new scheme that will enable charities and community amateur sports clubs (CASCs) to claim Gift Aid style payments on the small donations they receive where it is difficult to get a Gift Aid declaration.
Charities and CASCs will be able to claim a top up payment on small donations of up to £20, up to a total of £5,000 of small donations per year, so qualifying charities and CASCs will be able to claim up to £1,250 in payments each year. It is estimated that this scheme, announced at Budget 2011, will lead to an extra £100 million a year in Government funding for charities by 2015-16. The scheme will commence in April 2013.